MEMORANDUM OPINION
Cross-motions for Summary Judgment on Count I
MAROVITZ, District Judge.
This is an action for the refund of certain federal excise taxes on telephone service alleged to have been overpaid since and including the last quarter of 1965. In addition to the alleged overpayments or overcollections, depending on one's view, plaintiff seeks statutory interest.
The Complaint consists of three counts: Count I, brought by Robert...
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