MEMORANDUM OPINION AND ORDER
ALBRITTON, District Judge.
INTRODUCTION
This cause comes before the court on cross motions for summary judgment in a dispute over a corporate taxpayer's entitlement to a refund. The plaintiff, Cook Oil Company, Inc., ("Plaintiff") moves for summary judgment on its claim that excise taxes were erroneously assessed against it and should be refunded. The defendant, United States of America, ("Government") argues...
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