UNDERWOOD, District Judge.
This is an action seeking refund of income and excess profits taxes paid by the plaintiff under protest and for which the plaintiff duly filed its claim for refund.
By a stipulation of the parties, trial by a jury was waived and the case submitted to the Court upon an agreed statement of facts.
This action for refund arose by reason of an assessment of an income tax in the sum of $6,967.62 and an excess profits tax of $1...
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