SWEENEY, District Judge.
This is an action at law brought by the plaintiff, as trustee in bankruptcy of the Viking Manufacturing Company, Inc., to recover taxes assessed against the company as a manufacturer's excise tax under the provisions of section 609 of the Revenue Act of 1932.
The facts are as follows: The Viking Manufacturing Company, between June 21, 1932 and May 1, 1933, paid the following taxes:
Date Amount...
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