BRYANT, District Judge.
This is a suit for the recovery of $1,769.79, representing overpayment of income tax. The main question — in fact the only question — is whether plaintiff's claim is barred, and whether the court has jurisdiction over the claim, by reason of the provisions of Section 322 of the Revenue Act of 1928, 26 U.S.C.A. Int.Rev.Acts, page 436, and Section 3226 of the Revised Statutes, 26 U. S.C.A. Int.Rev.Code § 3772. Section 322,...
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