District Court, W.D. New York May 15, 1941, No. 2012 A (Yates v. McGowan)

ENIGHT, District Judge.

It has been stipulated that the issues of law and fact herein be determined by this court. The action is brought, as authorized by Section 24, subd. 5 of the Judicial Code and Judiciary, 28 U.S.C.A. § 41, subd. 5, to recover taxes assessed and collected from the plaintiff by the defendant under the provisions of the Internal Revenue Act of May 29, 1928, Chap. 852, 45 Stat.