CECIL, District Judge.
The plaintiff, Gertrude B. Hahn, filed a complaint in this case to recover from the defendant, The United States of America, the sum of $133 with interest, which she claimed by reason of taxes erroneously collected from her for the years 1947, 1948 and 1949.
The case was tried and submitted to the Court upon the pleadings, the evidence and briefs of counsel.
The question in this case arises out of the manner in which the plaintiff...
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