CASTLE, Circuit Judge.
The plaintiff-appellee, Alphaco, Inc., brought suit in the District Court for recovery of an alleged overpayment of federal income tax. The case was tried on stipulated facts. The District Court found for the plaintiff taxpayer and entered judgment against the District Director of Internal Revenue who prosecutes this appeal.
The record discloses that during its fiscal year ending September 30, 1961, the taxpayer, pursuant to a plan of...
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