LITTLETON, Judge.
The only question in this case is whether the formal refund claim for 1928 and 1929 filed by plaintiff October 31, 1932, can be held to have been a perfection of informal claims filed by plaintiff with the collector shortly after June 26, 1930. The informal claims were written on the backs of the two checks executed on that date, payable to and delivered to the Collector of Internal Revenue, as follows: "This check is accepted as paid under protest...
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