MR. JUSTICE MURPHY delivered the opinion of the Court.
Our concern here is with the period of limitations applicable to the filing of claims for refund of federal income taxes. Must such claims be filed within two years after payment of the tax, as provided by § 322 (b) (1) of the Internal Revenue Code, or within four years after payment of the tax, as provided by § 3313 of the Code?
The corporate taxpayer, respondent herein, filed its income and...
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