(June 25, 1948, ch. 646, 62 Stat. 966.) HISTORICAL AND REVISION NOTES Derived from H.R. 4232, Seventy-ninth Congress, first session. At common law the return was conclusive and could not be controverted but it is now almost universally held that the return is not conclusive of the facts alleged therein. 39 C.J.S. pp. 664-666, Secs. 98, 99.