KNIGHT, District Judge.
Aaron F. Williams, the original plaintiff, filed his 1940 U.S. Individual Income and Defense Tax Return showing a net income of $9,796.92 and paid a tax of $619.10. The Commissioner then found that the net income was $22,331.28 and the correct income tax liability was $3,734.40. Crediting the $619.10 already paid, left a deficiency of $3,115.30, which this plaintiff paid to defendant on December 7, 1942, with $322.95 interest.
Plaintiff...
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