JONES, Circuit Judge.
The plaintiff filed suit in the District Court against the United States to recover an overpayment of income taxes for the year 1920 which had theretofore been determined by the Commissioner of Internal Revenue but had been withheld by him from certification for refund on the ground that the taxpayer's claim was filed belatedly.
By its affidavit of defense and various motions for summary judgment, the defendant asserted that the suit...
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