HAMILTON, District Judge.
This is an action by the Kentucky Rock Asphalt Company against E. S. Helburn, former collector of internal revenue for the District of Kentucky, seeking to recover from him $24,000 income taxes and $2,746.51 interest thereon, collected pursuant to an assessment by the Commissioner of Internal Revenue made on an audit and review of the plaintiff's income tax return for the calendar year 1930.
The plaintiff timely filed its income tax...
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