ORDER
RUSSELL G. CLARK, Chief Judge.
Plaintiff commenced this action on January 8, 1979 seeking to recover $27,529.61 of alleged excess income tax collected by defendant for the year 1972. On July 27, 1981 the case was tried to the Court. For the following reasons final judgment will be entered for plaintiff and against defendant in the amount of $25,496.31 plus assessed penalties and statutory interest.
In accordance with Rule 52(a), Fed.R. Civ...
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