In this action the taxpayer seeks to recover income taxes which it alleges were collected from it illegally. The taxes were paid under the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, page 819 et seq., but the taxpayer seeks to have the benefit of the Revenue Act of 1942, 26 U.S.C.A. Int.Rev.Acts, which was made retroactively applicable to the 1936 Act. The Government denies that the taxes were...
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