NORDBYE, District Judge.
This action comes before the Court on a complaint filed by plaintiff against the United States in which he seeks to recover some $16,855.67, being the amount of the assessments or penalties allegedly assessed against him and paid under protest for the withholding taxes and social security taxes withheld from the employees of the Downtown Ford Company, of St. Paul, Minnesota, during the second and part of the third quarter of the year 1957...
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