HUTCHESON, Circuit Judge.
The suit, for income taxes admittedly overpaid, was defended against on the ground that the refund claim was overdue because filed more than three years after August 16, 1926, when appellee paid the last installment on account of income tax for the fiscal year ending August 31, 1925.
The District Judge thought the claim was timely filed, and appellee, plaintiff below, had judgment. The single question whether the defense was good...
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