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This document is a court opinion regarding whether a $15 filing fee paid by a taxpayer in a tax refund suit can be awarded as costs against the United States if the taxpayer prevails. The court examines the relevant statute which allows costs against the United States "from the time of joining such issue" and concludes that the filing fee, paid before issue is joined, does not fall within the statutory language. Therefore, the lower court

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Scribd Government Docs

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EN