OPINION
CALEB M. WRIGHT, Chief Judge.
This is an action by plaintiff, E. I. du Pont de Nemours and Company (du Pont), for recovery of a portion of the internal revenue tax paid to defendant, United States of America (Government), for the calendar year 1954. Jurisdiction is based on 28 U.S.C. § 1346(a) (1); venue is based on 28 U.S.C, § 1402(a) (2). Two issues are before the Court for decision: first, whether the proceeds of an exclusive license...
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