BORAH, District Judge.
This suit by plaintiff taxpayer was brought against the United States of America under and pursuant to the provisions of Title 28 U.S.C.A. § 41(20) to recover the sum of $548.25 alleged to have been overpaid as excess profits tax for the calendar year 1940.
The action is based on the ground that the Commissioner of Internal Revenue in determining the taxpayer's excess profits tax for the year 1940 under the invested capital method...
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