DONOHOE, District Judge.
The plaintiff in this action seeks to recover certain moneys paid by it as a corporation income tax for the years 1936, 1937 and 1938. The amounts involved are: $578.03, plus $37.24 interest, paid under protest April 11, 1938; $2,160.11, $189.62 penalty, and $186.33 interest, paid under protest December 13, 1939; and $533.97, plus $23.72 interest, paid under protest on June 8, 1940, together with interest on said amounts at the rate of 6%...
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