NORTHROP, Chief Judge.
This is an action for the recovery of Internal Revenue taxes pursuant to 28 U.S.C. § 1346(a) (1). This action has been considerably expedited by the stipulation entered into by the parties. The operative facts are as follows.
The plaintiff, Baltimore Aircoil Company, Inc. (Aircoil), is a Delaware corporation with its principal place of business in Howard County, Maryland; the defendant is the United States of America.
Plaintiff...
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