MILLER, Circuit Judge.
The Fourth Avenue Amusement Company brought this action in the District Court against the Collector of Internal Revenue to recover $21,776.33, which it claims was erroneously assessed against it and collected as income and excess profits taxes for the year 1940. The major portion of the assessment resulted from the disallowance by the Commissioner of bonus payments, deducted as business expenses, in the total amount of $31,980.74 made by the...
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