District Court, E.D. Tennessee August 21, 1968, Civ. A. No. 4997 (Lanrao, Inc. v. United States)

OPINION

FRANK W. WILSON, District Judge.

This is an action to recover federal income tax in the sum of $81,620.13, plus interest, which the plaintiff taxpayer contends has been erroneously collected by the Government. All relevant facts in the case have been stipulated.