MEREDITH, District Judge.
This is an action for the recovery of income taxes and interest in the total amount of $1,916.78, alleged to have been wrongfully assessed and collected for the years 1955 through 1957. A major portion of the facts have been stipulated together with the documentary records. The remainder of the case was tried to the Court. This memorandum composes our findings of facts and conclusions of law. The question presented is whether interest accrued...
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