MILLER, District Judge.
The plaintiff, T. P. Taylor & Co., brought this action to recover corporation income taxes and corporation excess profits taxes for 1940, and also corporation income taxes, declared value excess profits taxes and corporation excess profits taxes for the year 1941, in the total amount of $18,717.33, with interest, which it alleges was erroneously assessed against it by the Commissioner and thereafter illegally collected by the defendant...
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