GOODMAN, District Judge.
This is an action by the administrator of the estate of a deceased taxpayer for the recovery of income taxes. The facts have been stipulated.
On June 11, 1946, the taxpayer received a refund of $11,041.01 of income taxes paid for the year 1942, plus interest in the amount of $1,315.29. A year later, on June 11, 1947, the taxpayer was informed by the Commissioner that the interest on the refund of 1942 taxes had been erroneously paid...
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