GIGNOUX, District Judge.
This is an action brought pursuant to the provisions of 28 U.S.C.A. § 1346(a) (1) to recover $299,803.02 of Federal excess profits taxes, with interest, paid by plaintiff for the fiscal year ended March 31, 1945. The net amount sought (after adjustment for related deficiencies in income taxes and declared value excess profits taxes) is some $274,700. The
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