HEEBE, District Judge.
I.
After paying all of the internal revenue taxes assessed against it, plaintiff-taxpayer filed this action on October 7, 1964, claiming that overpayments were made because of "illegally and erroneously assessed" taxes for its taxable years ending in February of the years 1955, 1956, 1957, 1958, 1959 and 1960. Although the plaintiff's original complaint alleged a number of different errors in the assessment and collection of its taxes...
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