CHOATE, District Judge.
This cause for refund of claimed overpayments of transportation tax came on to be heard on the 30th day of March, 1956, upon the motions of both the plaintiff and the defendant for summary judgment filed on February 13, 1956, and March 5, 1956, respectively, and the Court having heard argument of counsel, having examined the stipulation of facts between the parties, filed with me at the pre-trial conference on the 10th day of January, 1956...
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