GROOMS, District Judge.
Plaintiff sues to recover $122,663.78, with interest, representing excess profits taxes and interest paid to the defendant on September 17, 1951, and March 15, 1946, on alleged erroneous and illegal assessments for the years 1943, 1944 and 1945.
Findings of Fact
The facts are found as stipulated.
The taxpayer here involved has maintained its books and accounts and reported its income for income and excess profits tax...
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