SIMONS, Circuit Judge.
The present problem is a narrow one presenting the question as to the time from which interest is to be computed upon an erroneous refund made to a taxpayer and recoverable by the government. Prior to the effective date of the Revenue Act of 1936, no statute provided for the recovery of interest upon taxes erroneously refunded and recovered, and the allowance of interest thereon was governed by principles generally applicable to claims for money...
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