MEMORANDUM OPINION
ROBERT W. PORTER, District Judge.
This is a marijuana tax refund case now before the Court on the Plaintiff's Motion for Summary Judgment. I have concluded that the Plaintiff's position is correct and the United States' counterclaim for additional tax is improper because of the repeal of the tax in question. Therefore, summary judgment will be granted.
The Plaintiff, Jon Alan Frey, brought this suit on June 21, 1972, under 28 U...
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