LITTLETON, Judge.
This case comes before the court on defendant's motion for summary judgment and plaintiff's cross-motion for summary judgment.
Plaintiff seeks to recover interest alleged to have been erroneously collected for 1940, 1941, and 1942.
Plaintiff is a Delaware corporation, with its principal place of business at Detroit, Michigan. It was incorporated on May 16, 1939, under the name Ferguson-Sherman Manufacturing Corporation, but subsequently...
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