MEMORANDUM OF DECISION
BLUMENFELD, District Judge.
This is a suit for refund of taxes and interest paid to the United States by the plaintiff in response to an assessment against it of retailers' excise tax deficiencies and interest for the first quarter of 1957, the fourth quarter of 1959, and all four quarters of 1961. The total assessment, made on November 16, 1962, for the entire period from the first quarter of 1957 through the fourth quarter of 1961...
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