GRUBB, District Judge.
Taxpayer brings this action to recover certain sums of money which constitute portions of overpayments of internal revenue taxes for the years 1949 and 1950. Repayment is resisted on the ground that it is barred by statutory limitations.
In accordance with the Current Tax Payment Act of 1943, (I.R.C.1939, as amended, 26 U.S.C.A. § 59(d)), taxpayer filed quarterly declarations of estimated individual income tax. He remitted therewith...
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