DONOVAN, District Judge.
Plaintiff brings this action against the defendant United States of America to recover a refund of federal excise taxes in the amount of $589.54 plus interest thereon which he alleges were erroneously and illegally assessed and collected by defendant. Plaintiff also seeks abatement of certain additional excise taxes in the amount of $41,342.67, which defendant seeks to collect from him and which plaintiff claims were wrongfully and illegally...
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