GREEN, Judge.
Plaintiff brings this action to recover an overpayment of income tax for 1916, and the case turns on the question of whether the suit has been brought in time. The facts are not in dispute.
The plaintiff duly filed his income tax return for 1916 and paid the amount shown to be due thereby. Thereafter the Commissioner of Internal Revenue assessed a deficiency for that year of $7,658.85, which was
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