GLENN, District Judge.
This is a suit in two counts, brought under section 24, subdivision (20), of the Judicial Code, 28 U.S.C., § 41, subparagraph (20), 28 U.S.C.A. § 41(20), for the recovery of income and excess profits taxes, alleged to have been erroneously and illegally assessed and collected for the taxable years ending March 31, 1917, March 31, 1918, and March 31, 1920. The first count is based on claims for refund, alleged to have been timely filed...
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