WYCHE, District Judge.
This is an action by the plaintiff for the recovery of One Thousand, Eight Hundred, Sixty-Nine and 47/100 ($1,869.47) Dollars, paid as distilled spirits taxes plus interest thereon.
The case is now before me upon a motion for summary judgment filed by the plaintiff upon the grounds stated in the motion.
The facts have been stipulated and are substantially as follows: The plaintiff Teddie Wood was arrested by Alcohol and Tobacco...
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