McCORD, Circuit Judge.
Appellee recovered judgment for $18,195.44 and interest, for refund of income taxes which the court found to have been erroneously and illegally assessed and collected for the tax years 1937, 1938, and 1939. The facts and the amounts involved are not in dispute, and it is agreed that all procedural requirements were met by the taxpayer. The question presented by the appeal is whether amounts paid as "interest" in the tax years on certain promissory...
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