METZGER, District Judge.
The only question raised in this case is whether the time of filing claim for refund of over-assessment was timely within the law, or so late as to make the claim ineffective and barred by Section 322(b) (1) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 322(b) (1), which says:
"Unless a claim for credit or refund is filed by the taxpayer within three years from the time the return was filed by the taxpayer or within...
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