MADDEN, Judge.
The plaintiff, an Indiana corporation, was required to pay and did pay more taxes under Section 102 of the Internal Revenue Code, 26 U.S.C.A. § 102, for its fiscal years ending October 31, 1944, and October 31, 1946, than it says were owing. It also paid substantial sums of interest because it was late in paying the taxes. It sues to recover the asserted excess payments and interest, together with statutory interest on the asserted overpayments...
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