FOLEY, District Judge (by special assignment).
Plaintiff J. G. Shotwell seeks to recover taxes collected under Section 3475, Internal Revenue Code, 26 U.S.C.A. § 3475, in the amount of $15,168.20 together with interest from time of payment.
The Court is presently concerned with motions for summary judgment by both plaintiff and defendant.
By stipulation filed August 13, 1956, the parties have agreed that the deposition of Bertram W. Hoare, the...
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