CONNALLY, District Judge.
This is an action by the plaintiff (referred to hereafter as "Towing Company") against the United States to recover certain transportation taxes paid, allegedly in error, for transportation occurring August 1, 1943 to December 31, 1943, and from April 1, 1945 to July 31, 1946, under Sec. 3475 of Title 26, U.S.C.A. Counsel have stipulated all of the facts, to which stipulation, with exhibits, I refer as constituting all of the evidence before...
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