McCORMICK, District Judge.
Plaintiff taxpayer sues for refund of income taxes which he alleges have been illegally collected.
The items involved are contained in the returns filed by the plaintiff for the calendar year 1941, pertaining to "Dividends" from corporate stock in the sum of $25,492.40, and "Interest" collected amounting to $405.80.
The plaintiff asks judgment for $4596.79, with interest, upon the ground that he mistakenly overpaid income...
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