This is a suit to recover an admitted overpayment of income tax for 1930 wherein the Government defends on the ground that such payment cannot be made for the reason that a timely claim for refund cannot be amended, after the period for filing a claim has expired, which sets up a new ground for recovery.
Plaintiff duly filed her return for 1930 and paid the tax of $12,800.30 shown due thereon in quarterly...
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