GREEN, Judge.
The plaintiff overpaid its income and profits taxes for the year 1920 in the sum of $22,753.40, and now brings this suit to recover that amount. The defense is that the claim for refund was not filed until after the period of limitations had expired.
It appears that plaintiff had filed a waiver on October 10, 1925, effective until December 31, 1926, which, under section 284 (g) of the Revenue Act of 1926 (26 USCA § 1065 (g), served to extend...
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