LEVET, District Judge.
This action is brought pursuant to Section 3746(b) of the 1939 Internal Revenue Code, 26 U.S.C.A. § 3746(b). The United States is seeking to recover $25,155.09 and interest upon the ground that this sum was erroneously refunded to the defendant.
Practically all of the facts were stipulated by the parties.
The action was tried before this court without a jury. After hearing the testimony, examining the exhibits, briefs and...
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