MEMORANDUM DECISION AND ORDER
POOS, Chief Judge.
Plaintiff United States of America seeks to recover from the Defendant Loami Grain Company, Inc. an alleged erroneous refund of internal revenue taxes, pursuant to Section 7405(b) of the Internal Revenue Code of 1954. The present matter comes on for determination upon the motion of the defendant for summary judgment, pursuant to Rule 56 of the Federal Rules of Civil Procedure. The defendant has presented affidavits...
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