LYNNE, District Judge.
This suit was filed by the plaintiff to recover certain income and excess profit taxes paid by the plaintiff corporation under protest for the tax years 1941 and 1942, upon deficiency assessments made by the defendant. The taxes sought to be recovered are as follows: For the tax year 1941 — income and declared value excess profits tax and interest in the amount of $1,607.48; and for the tax year 1942 — income and declared value...
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