THOMPSON, District Judge.
The plaintiff seeks to enjoin the defendant, the Collector of Internal Revenue, from collecting the sum of $5,196.88 as additional income and excess profit taxes for the year 1919. The plaintiff made its return for those classes of taxes for that year, and taxes were assessed and paid in the sum of $43,389.71. The plaintiff applied for reassessment of the taxes, whereupon the Commissioner of Internal Revenue determined that there had been...
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