WHALEY, Judge.
The defendant has interposed a demurrer to the petition on the ground that even admitting the facts as alleged are true, nevertheless, the court is without jurisdiction because the plaintiff has failed to allege a refund claim was filed with the Commissioner within four years after the payment of the tax sought to be recovered. The facts alleged in the petition are:
During the period from March 15, 1923, to June 10, 1931, plaintiff was engaged...
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