STONE, District Judge.
Plaintiff brought this action for a refund of Two Thousand Three Hundred Forty-Two Dollars and Fifteen Cents ($2,342.15) with interest, an excess profits tax it paid for its fiscal year ended April 30, 1944.
The parties stipulated the facts as follows:
1. Plaintiff is a corporation organized and subsisting under the laws of the State of Wisconsin, with its principal offices in the Western District of Wisconsin, at the City of...
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