BARKER, District Judge.
During 1944 and 1945, plaintiff purchased certain materials at prices in excess of O.P.A. wholesale ceiling prices and filed returns of income tax and excess profits tax due on the basis of the total amounts paid. The defendant denied that certain items in plaintiff's cost of goods sold were deductible under the law and assessed a deficiency. Plaintiff paid the assessed deficiency and duly filed claims for refund. In time these claims were...
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