WYCHE, Chief Judge.
This is an action, under Title 28 U.S. Code Sec. 1346(a)(1), to recover income and excess profits taxes in the total amount of $19,590.12, with interest, paid under a deficiency assessment for the year 1952.
The assessment was attributable solely to the Commissioner's disallowance of a deduction taken by plaintiff in its 1952 return for the voluntary demolition of a building during that year. A timely refund claim was made, and it was disallowed...
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