PAUL, Chief Judge.
This is an action for the refund of excess profits tax paid by the plaintiff for its fiscal year ending June 30, 1946. The parties have filed in the record a stipulation of facts and, no additional evidence having been offered, the facts set out in the stipulation are to be taken as those found by the court. From this stipulation the following appears.
The taxpayer kept its books on an accrual basis and filed its tax returns on the basis...
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