GOODMAN, District Judge.
Plaintiff corporation is a stove appliance service concern. In this action it seeks refund of excess profits taxes paid for the years 1941-1942-1943, totalling the sum of $7,856.35. In its returns for the taxable years in question, the excess profit tax "credit" of the taxpayer was calculated according to the so-called "invested capital method." 26 U.S.C.A. § 714. Later, the taxpayer plaintiff asserted, in a claim for refund, its right...
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