SMITH, District Judge.
The facts in this case are undisputed. Plaintiff's Withholding Agent in this country on March 15, 1948 paid a tax on behalf of plaintiff based on income receipts from dividends and interest received in 1947 on securities held here. A Treaty between the United States and the Kingdom of the Netherlands entered into in 1948 reduced or eliminated tax on these dividends and interest payments received, retroactive to January 1, 1947. This resulted...
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