OPINION
WIDENER, District Judge.
This action is brought by the taxpayer, Huff-Cook Mutual Burial Association, Incorporated, pursuant to 28 U.S.C. § 1346, seeking refund of Federal income taxes which are alleged to have been erroneously assessed and collected. The taxpayer contends that the erroneous assessments and collections were made as follows:
YEAR AMOUNT 1963 $ 3,883.03 1964 ...
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