MEMORANDUM OPINION AND JUDGMENT
WEINMAN, Chief Judge.
This case has been submitted to the Court for final determination. In this action, plaintiff seeks a refund of employment taxes, penalties and interest paid for the taxable periods January 1, 1957 to June 30, 1960 in the total amount of $3,219.49. During the period in suit, the plaintiff did not file the required employers quarterly federal tax returns, nor...
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