STONE, District Judge.
In this action plaintiff seeks to recover from the defendant, an alleged overpayment of a surtax in the sum of $23,311.59, with interest, on undistributed profits for the year 1937.
All facts have been stipulated and this Court adopts the stipulation as its findings of fact.
Plaintiff's claim for refund was properly filed and officially disallowed by the Commissioner of Internal Revenue on April 9, 1946.
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