KOSCINSKI, District Judge.
Plaintiff filed suit to recover income taxe, claimed to have been unjustly, unlawfully and erroneously assessed and collected. Defendant, by special and affirmative defenses, challenges this court's jurisdiction to hear and determine the matter on its merits for the reason that the claims for refund, as filed with the Commissioner, on which this action must rest, do not set forth specific grounds for recovery of the taxes alleged to have...
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