PER CURIAM.
This is an appeal from a judgment of the District Court dismissing Appellant's complaint, in which it sought to recover a refund of income taxes paid for the years 1958 and 1959, alleged to have been illegally assessed and collected by the Government.
The taxpayer, Monte Vista Burial Park, Inc., is a cemetery corporation for profit, organized under the laws of the state of Tennessee. Both by a provision in its charter and by a statute of Tennessee...
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