WHITAKER, Judge.
This case presents two questions: first, whether or not a sufficient and timely claim for refund was filed; and, second, whether or not the action of the Commissioner taken subsequent to July 11, 1932, and prior to July 10, 1933, was a redetermination of the tax liability.
The plaintiff insists that a certain letter written by it to Collector of Internal Revenue Bowers under date of February 24, 1927, was an informal claim for refund; that...
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