GOODRICH, Circuit Judge.
The plaintiff taxpayer in this litigation seeks to recover $4,456.25 of the amount paid as income tax for the year 1933. There is no dispute of fact between the plaintiff and the defendant, the correctness of the amount of the claim is admitted; the sole defense for the Commissioner's refusal to make the refund is the statute of limitations. If the Commissioner is right on his point of law, he is not permitted to waive the requirements however...
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