JONES, Chief Judge.
These are actions by The Shelby Salesbook Company, plaintiff, to recover an alleged overpayment of income and excess profits taxes for the years 1941, 1943 and 1944. The taxpayer alleges that an overpayment resulted from its mistake in not deducting certain deferred salesmen's commissions in the years in question. It filed a timely claim for refund. This claim was disallowed by the Commissioner of Internal Revenue.
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