WATSON, Chief Judge.
Howard H. Smith, the plaintiff in this action, seeks to recover from Joseph T. McDonald, Collector of Internal Revenue, the defendant, the amount he paid as excise tax which he contends was wrongfully assessed and paid, together with penalties and interest. The defendant filed an answer. The plaintiff moved for summary judgment which is now before the Court for disposition.
During the years 1945 through 1950, plaintiff, under the name...
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