LYNNE, District Judge.
There being no genuine issue as to any material fact, this case was submitted on motions for summary judgment by both plaintiff and defendant. This is an action to recover income and excess profit taxes for the six fiscal years ending January 31, 1942, through January 31, 1947, in the respective amounts of $1,573.63, $27,451.06, $36,135.72, $18,264.21, $38,460.69, and $250.18, with interest as provided by law.
Plaintiff, an Alabama corporation...
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