HUXMAN, Circuit Judge.
This action was instituted in the United States District Court for the Northern District of Oklahoma to recover additional interest alleged to be due on a refund of overpayment of federal income taxes. Plaintiff has appealed from a judgment in favor of the Government. The facts which are not in dispute are as follows.
LaVera L. Dresser filed her income tax return for the calendar year ending December 31, 1943, showing a total tax due...
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