WHITAKER, Judge.
As stated in the findings of fact, the claim for refund, forming the basis of this suit, was on the ground that a portion of the 1918 and 1919 overpayments had been applied toward the satisfaction of the 1920 assessment after the statutory period for the collection of the 1920 tax had expired. This suit is predicated on the proposition that at the time a portion of the 1918 and 1919 overassessments was credited against the 1920 assessment there was...
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