SMITH, District Judge.
Plaintiff seeks to recover alleged over-payments of income taxes for the years 1937 and 1939. The defendant has moved to dismiss the complaint on the ground that the action was commenced too late. Counsel for the plaintiff now admits that the motion to dismiss should be granted as to the second count since the complaint was filed more than two years after the "date of mailing by registered mail by the Commissioner to the taxpayer of a notice...
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