DAVIS, Chief Judge.
Plaintiff, Leo T. Barber, filed suit to recover $1,164.80 overpaid income taxes for the calendar year 1945. The claim is based upon an error having been made in reporting certain partnership income. The answer of defendant admitted plaintiff's allegation in this respect, but denied that he was entitled to the refund claimed, or to any refund, seeking set-off on two grounds:
(1) That plaintiff understated his income on his 1945 tax return...
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