O'SULLIVAN, Circuit Judge.
The District Court for the Northern District of Ohio, Eastern Division, dismissed the suit of appellant-taxpayer, Sebough S. Shields, who sought a refund of $59,529.31 of income taxes and interest thereon, paid by appellant to defendant-appellee, United States. The tax year involved was 1951 and the assessment was made by the Commissioner on June 29, 1962. Such assessment was barred by the statute of limitations, Int. Rev.Code of 1939, ...
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