LITTLETON, Judge.
The plaintiff sues to recover interest in the sum of $28,448.97. The question presented is whether the Commissioner of Internal Revenue properly computed interest on a 1941 income tax overpayment due to general adjustments. Both parties have moved for summary judgment.
The undisputed facts may be summarized for the purposes of this decision as follows: The plaintiff duly filed its income and excess profits tax returns for the years 1941 through...
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