SOPER, Circuit Judge.
Conceding that the Baltimore and Ohio Railroad Company had overpaid its income tax by the sum of $274,981.41 for the year 1924, the Commissioner of Internal Revenue defends this suit to recover that amount with interest, on the ground that the suit is barred by the statute of limitations in that the claim for refund, except as to the sum of $23,436.72, was not filed within the statutory period. A claim for refund was filed within that period...
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