HOLMES, Circuit Judge.
This appeal involves appellant's income tax for the calendar year 1925. She seeks to recover part of the amount paid by her for that year.
The district court held that it had no jurisdiction because the suit was not filed in time; that, if timely filed, appellant was not entitled to rescind her original election to report the gain on an installment basis; and that, if wrong on both of these issues, nevertheless, appellant was not entitled...
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