JONES, Chief Judge.
This is an action by the Willard Storage Battery Company to recover alleged over-payments of Federal employment taxes. The case was heard on stipulations, deposition and oral testimony, and was submitted upon adequate briefs. There is no dispute as to the amounts involved, and it is conceded by the Collector that the claim for refund, which was disallowed by the Commissioner of Internal Revenue, was timely made. The sole question presented for...
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