Findley v. United States

DAWKINS, District Judge.

The facts in this case have been partially stipulated and otherwise appear from the note of evidence. They are specifically found as stipulated and otherwise, as follows :

“In addition to the evidence heretofore adduced and to the evidence of Mr. J. E. Smitherman, 'which is to be taken upon Mr. Smitherman’s return to Shreveport, the counsel for plaintiff and defendant do hereby stipulate that the case shall be submitted on the following agreed statement of facts, together with the documents hereto annexed:

“1. On or about March 13th, 1934 a federal income tax return was…