ORDER.
CHAPMAN, District Judge.
This is an action brought by the plaintiff to recover income taxes and interest for the years 1963, 1964 and 1965, which it alleges were erroneously and excessively collected. The total amount of the claim is $41,037.35.
The case presents four basic questions, which are hereinafter answered in the Findings of Fact and Conclusions of Law. These questions are:
1. Whether the plaintiff, during 1963, 1964 and 1965...
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