TEHAN, District Judge.
Plaintiff here is seeking to recover an amount of money which it paid as taxes and interest following an assessment of the Commissioner of Internal Revenue. There is no dispute as to any of the facts forming the basis of plaintiff's claim and so the parties submitted these facts to the court in a stipulation which reads as follows:
"1. The plaintiff is a Corporation, duly organized under the laws of the State of Wisconsin, having its...
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