MEANEY, District Judge.
This is a civil action brought by the plaintiff, The Central Railroad Company of New Jersey (sometimes hereinafter referred to as "the taxpayer"), for the recovery of internal revenue taxes in the amount of $47,756.56, allegedly erroneously and illegally collected by the defendant, United States of America. Jurisdiction is conferred by 28 U.S.C. § 1346(a) (1), and venue is provided for by 28 U.S.C. § 1402(a) (2), plaintiff's principal...
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