LEIBELL, District Judge.
This case was submitted on a stipulation of facts. The plaintiff corporation filed a claim for a refund of $31,530.73, which it had paid to the Collector of Internal Revenue as excess profits tax for the calendar year 1941. The Commissioner of Internal Revenue rejected the claim for the refund, except as to an overassessment of $686.66, which was paid to plaintiff. Plaintiff has sued for the balance of $30,844.07.
It is the contention...
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