PER CURIAM.
The motion for new trial is based upon alleged errors in the findings of fact. Particular stress is laid upon a letter sent to the Commissioner dated March 10, 1932, quoted in Finding 7 as showing that the plaintiff claimed a reduction in the value of the material content of its inventory. To avoid any misunderstanding of the letter, it may be well to explain clearly to what it referred. The letter did make a claim on account of materials, but as said...
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