MEMORANDUM OPINION AND ORDER
ARRAJ, Chief Judge.
This matter is before the Court on plaintiff's motion for summary judgment. Plaintiff paid an assessed deficiency for its taxable year of 1959 and now brings suit for a refund. Jurisdiction is predicated upon § 1346(a) (1) of Title 28, United States Code. In plaintiff's motion for summary judgment, taxpayer asserts that the assessment of deficiency for the year of 1959 is barred by the statute of limitations...
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