LA BUY, District Judge.
The above cause has been submitted to the court on stipulated facts.
The taxpayer in the instant case pursuant to Section 1346(a) (1), 28 U.S.C., seeks to recover the amount of $3808.32 statutory interest which he alleges was erroneously assessed and collected on an excess profits tax which he paid for the year June 30, 1944.
The taxpayer filed its tax return for the taxable year 1944 and paid the sum of $952,782.82 in four...
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