WHALEY, Judge.
This is a suit to recover interest on an alleged overpayment of taxes for the fiscal year ended January 31, 1918. The plaintiff filed income-tax returns for the calendar years 1918 and 1919, although its books were kept on the fiscal-year basis ending January 31st. It appears that on March 19, 1919, the plaintiff filed a tentative income and profits tax return for the calendar year 1918, showing an estimated tax liability of $11,957.79 and made a partial...
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