LARAMORE, Judge.
The plaintiff sues to recover $10,958.85 of the excess profits tax paid by it for the calendar year 1943. The sole issue presented is whether section 3807 of the Internal Revenue Code of 1939, as amended, 26 U.S.C. § 3807, 26 U.S.C.A. Int.Rev. Acts, page 488, is applicable to the case. Both parties have moved for summary judgment.
The facts are not in dispute and may be summarized as follows. On May 24, 1945, plaintiff filed with the...
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