COX, District Judge.
This suit was instituted on January 6, 1954, in the District Court against the former Collector of Internal Revenue to recover excess profit taxes paid to him in the amount of $7,558.65 for the year 1944 and in the amount of $11,016.43 for the year 1945 by the plaintiff as taxpayer. These excess profit taxes were paid pursuant to an assessment made by the former Collector and this suit was brought under 28 U.S.C.A. § 1346 for the recovery...
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