NORDBYE, Chief Judge.
This cause was submitted to the Court on the pleadings and a stipulation of facts.
The taxpayer, National Builders, Inc., brings this action against Reynolds seeking recovery of $13,425.88, with interest thereon from January 11, 1950, as an alleged overpayment of income and excess profits taxes for the year 1941, and for the sum of $9,101.69, with interest thereon from January 11, 1950, as an alleged overpayment of income and excess profits...
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