WYZANSKI, District Judge.
I.
This is a suit for refund of income taxes in the principal amount of $43,515.55, assessed and paid as a deficiency for the year 1944.
The ultimate question is whether a taxpayer (on the cash receipts basis) having received in 1944 a refund and interest from the Government on account of a deficiency and interest erroneously collected from him in 1943 (on account of earlier tax years), and having in his original 1943 return...
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