MADDEN and LARAMORE, Judges.
The plaintiff, an operator of a retail department store, claims that it overpaid income and excess profits taxes in the amount of $834,469.11 for its fiscal years ending on January 31 of each of the years 1942 to 1947. The basis of its claim is that it was entitled to, but was denied, the privilege accorded by section 22(d) (6) (A) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 22(d) (6) (A), of deducting from its net income...
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