LARAMORE, Judge.
The plaintiff sues to recover income taxes paid for the calendar years 1947, 1948, and 1949 in the amount of $209,451.89, plus interest thereon. The defendant has moved for summary judgment on the grounds that we have no jurisdiction by reason of 28 U.S.C. § 1500 and because a decision of the District Court of Maryland is res judicata.
The facts alleged in the petition may be summarized as follows: The plaintiff during the years...
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