LITTLETON, Judge.
The plaintiff seeks a refund of income tax paid in 1943. It claims that the Bureau of Internal Revenue erroneously refused to permit the deduction, under Section 23(a) (1) (A) of the Internal Revenue Code, 26 U.S.C.A. § 23(a)(1)(A), as an ordinary and necessary expense, of the sum of $81,118.62 paid by plaintiff to the Administrator of the Office of Price Administration in settlement of a civil suit for overceiling price charges. This alleged...
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