FORD, District Judge.
This is an action by True Bros., Inc., a Massachusetts corporation, to recover an alleged overpayment of the company's excess profits tax for its financial year ending January 31, 1944. The facts have been stipulated, and the question to be decided is whether or not plaintiff has sufficiently complied with the provisions of section 322 (b) (1) of the Internal Revenue Code, 26 U.S.C.A. § 322(b) (1),
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