SWAN, Circuit Judge.
This is an appeal by the taxpayer seeking review of a decision of the Tax Court with respect to appellant's excess profits tax for the taxable year ending November 30, 1945. By stipulation the parties submitted to the Tax Court for decision only the issue whether the applicable statute of limitations bars the allowance of petitioner's claim to an unused excess profits credit carry-over from the fiscal year 1944 and carry-back from the fiscal year...
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