ALLEN, Circuit Judge.
This appeal arises out of a judgment in favor of appellee taxpayer for refund of income and excess profits taxes claimed to have been overpaid for the year 1920. The principal question presented is whether the suit is barred by § 1113(a) of the Revenue Act of 1926, 44 Stat. 9, c. 27, 26 U.S.C.A. Int.Rev.Acts, page 324, because it was brought more than two years after the rejection of the claim for refund and more than five years after the...
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