BECKER, Chief Judge.
This is a suit for a refund of federal income taxes in which the plaintiff corporation is a public utility engaged in the manufacture, distribution, and sale of electric power and in the distribution and sale of natural gas and water. The complaint is in three counts. Count I seeks a refund of income taxes for the calendar year 1955. Count II seeks a refund of income taxes for the calendar year 1956. Count III seeks a refund of income taxes for...
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