PATTERSON, District Judge.
The action is to recover excess-profits tax paid by the plaintiff on June 12, 1923. It was commenced on April 18, 1930. The defendant moves to dismiss the complaint on the ground that the action is barred by limitation. Under section 1113 (a) of the Revenue Act of 1926 (26 USCA § 156), no suit may be brought to recover any internal revenue tax more than five years after payment, unless the claim has been disallowed and suit is brought...
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