SULLIVAN, District Judge.
This action by the plaintiff Lumber Company seeks to recover amounts which it claims were illegally assessed and collected from it under Section 3475 of the Internal Revenue Code of 1939, 26 U.S. C.A. § 3475. The relevant facts have been stipulated, and both parties have moved for a summary judgment.
The tax was imposed on transportation, under Section 3475, which imposes a tax of 3% on the "amount paid * * for the transportation...
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