OPINION
LEDDY, District Judge.
This action has been brought by the plaintiff, the Vermont Bank and Trust Company, against the United States of America pursuant to 28 U.S.C. § 1346 (1964) for the recovery of income tax alleged to have been assessed erroneously by the Internal Revenue Service.
The facts giving rise to this controversy are not complex. The plaintiff is a banking institution organized under the laws of the State of Vermont and having...
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