LITTLETON, Judge.
Plaintiff contends that the filing of the return of income, form 1065, was sufficient to start the running of the statute of limitation on its excess profits tax liability, and that therefore the excess profits tax of $15,751.36 for 1918 was collected one month after the expiration of the statute of limitation of five years from the date on which the return of income, form 1065, was filed.
The Commissioner held, and the defendant here contends...
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