MILLER, District Judge.
The plaintiff, J. F. Hardymon, of Maysville, Kentucky, brought this action to recover from the defendant, Seldon R. Glenn, Collector of Internal Revenue for the District of Kentucky, the sum of $17,570.68 with interest from December 16, 1942, which he claims he was illegally required to pay by reason of an erroneous income tax deficiency assessment for the year 1940. The assessment was the result of the refusal on the part of the Commissioner...
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