CONNELL, Chief Judge.
The Plaintiff taxpayer herein has brought this action for a refund of certain taxes, pursuant to Section 7422 of Title 26 and Section 1346(a) (1) of Title 28 of the United States Code. The case is before us on a stipulation of facts by the parties.
The operative facts upon which the taxpayer bases his claim that the taxes were erroneously or illegally collected are few and simply stated. In December of 1943, the taxpayer had filed an...
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