NEVIN, District Judge.
This is an action at law in which plaintiff prays for judgment against the defendant in the sum of $4,079.11 with interest thereon, for alleged overpayment by plaintiff of income and profits taxes for the fiscal year ending February 28, 1921. By stipulation in writing, entered of record, the respective parties waived trial by a jury and submitted the case to the court for its consideration and determination. The cause came on to be heard before...
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