McLELLAN, District Judge.
This petition of E. Van Noorden & Co., a Massachusetts corporation, is for the recovery of taxes alleged to have been wrongfully collected from it by the Collector of Internal Revenue for the year ending February 29, 1928. Many of the facts are not in dispute and are as stated in an agreed statement of facts on file.
The petitioner duly filed its income tax return for the fiscal year ending February 29, 1928, and an error of approximately...
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