WHALEY, Judge.
The plaintiff is suing to recover an admitted overpayment of income tax for the year 1928. The material facts are set out in the findings. The plaintiff alleges a timely claim for credit was filed for the year in question. It is only necessary to repeat the facts bearing upon this issue to show that the position of the plaintiff is untenable.
The stipulated facts show that plaintiff, with an affiliated corporation, duly filed consolidated income...
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