GREEN, Judge.
This is a suit brought to recover a refund on a payment of income tax. The parties have stipulated that the sole issue in the case is whether the claim for refund was filed within four years from the time when the tax was paid.
There is no dispute about the facts. The particular payment in controversy was made by a check which was delivered to the collector of internal revenue on the 13th day of December, 1923. The check was drawn upon the Second...
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