GREEN, Judge.
Plaintiff brings this suit to recover $15,535.56 balance of an overpayment on its taxes of 1918 which had been credited by the Commissioner of Internal Revenue upon its taxes for 1919, the collection of which was barred at the time of such credit. The facts are not in dispute and, so far as material to the decision of the case, will appear in the opinion.
On March 15, 1920, the plaintiff filed a consolidated income and profits tax return for...
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