AMENDED MEMORANDUM OPINION AND ORDER
KEITH, District Judge.
This is an Amended Opinion and Order modifying and supplementing the opinion of the Court rendered orally from the bench on April 22, 1969, immediately following oral arguments by the parties.
This action was initiated by Garwood Industries, Inc., to recover the payment of certain taxes with interest thereon which had been assessed by the Commissioner of Internal Revenue for the fiscal years...
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