MORRIS, District Judge.
This is an action at law for the purpose of the recovery of $154.53 paid on February 6, 1936, as federal capital stock tax and interest thereon for the taxable year ending June 30, 1933; and for the recovery of $144.29 paid on April 20, 1936, as federal capital stock tax and interest thereon for the taxable year ending June 30, 1934. Claims for refunds of these amounts were filed, in the order named, on March 24, 1936, and April 24, 1936. Both...
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