MEMORANDUM OPINION AND ORDER
ROBERT M. HILL, District Judge.
This is a civil action instituted by the plaintiff, Thomas C. Thomas, against the defendant, United States of America for refund of federal wagering occupational taxes for the periods ending November 1971, December 1971 and October 1972, in the total amount of $3,850.00. The defendant answered plaintiff's complaint and asserted a counterclaim against plaintiff for additional federal wagering excise...
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