DAVIS, Chief Judge.
This is an action brought under Section 1340 of the Judicial Code, 28 U.S. C. § 1340, to recover interest paid by the Plaintiff, Delta Air Lines, Inc. to the Collector of Internal Revenue for the District of Georgia. The payment arose out of an alleged deficiency in excess profits tax. The alleged deficiency in excess profits tax was never paid, liability for payment having been wiped out by a loss in a later year. The parties are in agreement...
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