ORDER
MIHM, District Judge.
The Plaintiff, Yeomans Distributing Company, has brought this action seeking to recover an alleged overpayment of tax and interest assessed by the Internal Revenue Service following disallowance of deductions claimed for deferred compensation payments made to A.M. Yeomans. The assessment complained of was made for the corporation's fiscal years ending April 30, 1978 and April 30, 1979, and the amount sought to be recovered is...
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