Decision
SMITH, Judge:
Pursuant to the order of the Tax Court entered on March 1, 1943, the respondent, on March 8, 1943, filed his computation for entry of decision. On March 31, 1943, the petitioner filed an alternative computation. That of the respondent shows an overpayment (section 809 (a), Revenue Act of 1938) of $38,602.03; that of the petitioner shows the same overpayment plus $12,761.92 representing interest paid on April 9, 1942, on a deficiency...
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