FRANCIS J. W. FORD, District Judge.
This is an action to recover an alleged overpayment of interest on income tax deficiencies for the years 1946 and 1950. There is no dispute as to the material facts and both parties have moved for summary judgment.
For each of the years in question, after taxpayers had filed their return with the Commissioner of Internal Revenue, the commissioner made a jeopardy assessment under § 273 of the Internal Revenue Code of...
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