The plaintiff seeks recovery of an alleged overpayment of his 1941 income tax based on a deduction of assets in Germany on the declaration of war between Germany and the United States on December 11, 1941, as expressly authorized by the Revenue Act of 1942, § 156(a), adding § 127(a) to the 1939 I.R.C., 26 U.S.C.A. § 127(a). The court below dismissed his complaint on the ground that he had already...
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