WOOLSEY, District Judge.
My judgment in this case is that the complaint must be dismissed, with costs.
I. The controversy herein primarily involves the plaintiff's return of income and profits tax for the calendar year 1919. This return was filed on May 27, 1920; and in it the plaintiff stated that its tax amounted to $931.97.
The return had been filed late, and the Commissioner of Internal Revenue assessed a penalty for that reason in the sum of ...
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