MADDEN, Judge.
This suit is based on two claims for refund of corporation income taxes for the fiscal year ended January 31, 1929. The first claim filed September 17, 1931, was for $22,198.02, and arose out of the Commissioner of Internal Revenue's disallowance of a deduction in plaintiff's consolidated corporation income tax return for the fiscal year in question, of a loss by the Record Publishing Company, hereinafter called Record. Defendant concedes that Record...
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