KENT, District Judge.
This is an action instituted by the Receiver for the Superior Sugar Refining Company, a Michigan corporation, for refund of excess profit taxes paid. All preliminary steps necessary to confer jurisdiction upon this Court have been taken.
Essentially, plaintiff claims that he is entitled to use as a base in computing the excess profit taxes of the Superior Sugar Refining Company the depreciated value of the assets of Superior Sugar Refining...
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