LARAMORE, Judge.
This is an action for the recovery of income taxes allegedly wrongfully assessed by the Commissioner of Internal Revenue and paid by plaintiff.
The facts pleaded in this case show that on October 8, 1923, the plaintiff, as executor of the estate of Benjamin F. Tobin, deceased, filed a claim for refund with the Commissioner of Internal Revenue through the office of the then Collector of Internal Revenue at Detroit, Michigan, in which it demanded...
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