PREGERSON, District Judge.
This is an action by plaintiff, Western Mortgage Corporation, against the defendant, United States of America, for the recovery of federal income taxes assessed against and collected from plaintiff for 1960, 1961, and 1962.
Federal jurisdiction and venue are invoked by virtue of 26 U.S.C. § 7422 and 28 U.S.C. §§ 1346(a) (1) and 1402(a) (2).
Plaintiff is a California corporation with its principal place of business...
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