MADDEN, Judge.
The plaintiff sues to recover $34,677.14 of excess profits taxes paid by it for the calendar year 1944. Those taxes were properly collected in 1944 but the plaintiff claims that it was entitled to have them refunded when, in 1946, it had an unused excess profits credit which it says, it was entitled, under the statutes, to carry back to 1944. The Commissioner of Internal Revenue denied the plaintiff's claim for refund, and the plaintiff brought this...
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