TEHAN, Chief Judge.
The plaintiff, Kearney & Trecker Corporation, a Wisconsin corporation having its principal place of business in the City of West Allis, Milwaukee County, Wisconsin, brings this action pursuant to § 1346, Title 28 U.S.C., to recover corporation income taxes alleged to have been erroneously assessed and collected by the defendant, United States of America, for the fiscal year ending September 30, 1954.
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