Richardson v. United States

THORNTON, District Judge.

The question here present is a narrow one, and may be stated simply without the necessity for a recitation of all the contents of the stipulation of facts upon which the case has been submitted to the Court for determination. The said stipulation was agreed upon and filed by the parties, and we adopt it as the findings of fact necessary for compliance with Rule 52(a), F.R.Civ.P., 28 U.S.C.A.

This case involves the application of Section 126 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 126, as added by § 134, Revenue Act of 1942, C. 619, 56 Stat. 798, the…