This is a suit to recover an alleged overpayment of income taxes for the calendar year 1929. The material facts upon which the suit is based are as follows:
Plaintiff filed his income tax return for the calendar year 1929 and in accordance therewith paid taxes amounting to $3,017.93, the last payment being made on February 18, 1931. After notice of a deficiency given in October, 1931, the Commissioner...
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