DAVIS, Circuit Judge.
This case involves a suit by the plaintiffs, speaking of the parties as they appeared in the District Court, to recover an alleged overpayment of income taxes. The United States makes no defense upon the merits, but contends that the suit was not commenced within the two year period of limitation as required in the Revenue Act of June 6, 1932. 26 U.S.C.A. §§ 1672-1673.
That statute provides that a suit for recovery of an overpayment...
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