MEMORANDUM OPINION
EDWIN M. STANLEY, Chief Judge.
This is an action to recover federal income taxes and interest in the amount of $19,007.53 paid by the plaintiff for the years 1960 through 1965, plus statutory interest, which is alleged to have been erroneously and illegally assessed and collected.
The case was tried before the Court without a jury. The evidence consists of stipulated facts and documents...
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