SPEARS, District Judge (by assignment).
The following constitute the Court's findings of fact and conclusions of law in this cause:
Findings of Fact
1. This suit is for the recovery of income taxes and interest which Plaintiff alleges were erroneously and illegally assessed and collected under the Internal Revenue Laws of the United States. The income taxes and interest which Plaintiff seeks to have refunded were paid by Plaintiff to Defendant, as...
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