McLAUGHLIN, Circuit Judge.
This is an action for the refund of certain excise taxes paid for the calendar years 1951-1952. The problem presented arises out of the refund provisions of the 1939 Internal Revenue Code. It is sui generis, and has been eliminated under the 1954 Code.
During 1951 and 1952, John Walsonavich (hereinafter referred to as the taxpayer) was in the business of supplying television antenna service to the public. Pursuant to Section 3465...
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