BROADDUS, District Judge.
1. This is an action by Laurence L. Dresser, executor of the estate of his wife, LaVera L. Dresser, deceased, against the United States for the recovery of $2,236.34 additional interest alleged to be due the estate on an overpayment of income tax in the amount of $29,135.74, allowed by the Commissioner of Internal Revenue for the calendar year 1943. More than six months elapsed after filing of a proper claim and the date of payment before...
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