HASTINGS, Circuit Judge.
The sole question presented in this appeal is whether, in a suit for refund of taxes paid in 1945 based upon a carryover of a capital loss allowed for 1944, the district court properly held that, although the statute of limitations had run, the taxpayer, Olin Mathieson Chemical Corporation (Olin), was entitled to relief under the mitigation of limitations provisions of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 1311-1315....
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