REEVES, District Judge.
The question here considered is on demurrer to plaintiff's petition. The plaintiff sues to recover an overpayment on its income tax in the sum of $16,996.41. Such tax was for the fiscal year ending May 31, 1921. The return was made on August 13, 1921. A claim for refund was filed on August 13, 1926. The Commissioner of Internal Revenue found that the above amount was an overpayment, but held that the claim for refund was not filed within the...
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