MEMORANDUM
NANGLE, District Judge.
Plaintiff Chase Manufacturing Company brought this suit, pursuant to 28 U.S.C. § 1346, seeking a refund of federal employment and withholding taxes. Plaintiff seeks to recover $30,404.12 which it has paid, and defendant United States of America has counterclaimed for $24,937.86, the balance which it claims is due.
The matter was presented to the Court sitting without a jury. The parties submitted this cause...
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