VAUGHT, District Judge.
The Liberty Glass Company, a corporation, brings this action against H. C. Jones, Collector of Internal Revenue, seeking to recover the sum of $1053.49, with interest from March 8, 1941, for taxes paid by it upon what it claims was an "illegal and erroneous" assessment.
The defendant has filed a motion to dismiss for the reason that the complaint "fails to state a claim upon which any relief can be granted, in that the complaint shows...
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