NORDBYE, Chief Judge.
These actions were brought to recover alleged overpayment of income and excess profits taxes for the years 1942 through 1945. The basis of the recovery is that the Collector, in computing depreciation for income tax purposes and certain tax credits for excess profits tax purposes, assigned the wrong basis to the taxpayer's property. It is the taxpayer's position that it is entitled to substitute for tax purposes the basis used by its predecessor...
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