PATTERSON, District Judge.
The action is to recover an alleged overpayment of income tax. The question is whether the plaintiff was entitled to deduct from her gross income for 1927 the sum of $121,124.85 paid by her in that year to the British government as super-tax. The claimed deduction was disallowed by the Commissioner, an additional assessment was made, the plaintiff paid under protest, and brought this action to recover the payment. A jury was waived.
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