JONES, District Judge.
This action is for refund of interest on tax deficiencies assessed for the year 1942 and was submitted on stipulated facts and briefs. The stipulation of facts will be adopted as findings of fact by the court, and, together with this memorandum, is considered compliance with Rule 52(a), 28 U.S.C.A.
The essential facts are as follows: Plaintiff filed its income tax return for the year 1942 on March 15, 1943, showing income taxes in the...
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