BRENNAN, Chief Judge.
Findings of Fact.
1. This action is based upon the provision of the Internal Revenue Code of the United States, and is brought to recover a money judgment on account of:
(a), the unlawful assessment of a penalty imposed by the defendant because of the failure of the plaintiff to file timely a personal holding company surtax return for the year 1943, which penalty was paid by the plaintiff; and
(b), the failure of the...
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