OPINION
AUGELLI, Chief Judge:
Plaintiff seeks in this action to recover $29,567.19 paid by it to defendant as retailers' excise taxes for the years 1959 through 1964 and as delinquency return payments and interest relating to those taxes, together with statutory interest on any amounts found to be overpayment. By stipulation, defendant has conceded that plaintiff has exhausted its administrative remedies and that this suit for refund was timely filed. The...
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