Plaintiff sues for an alleged overpayment of excess profits taxes. It seeks to carry over to the taxable years 1944 and 1945 an unused excess profits credit to which it was entitled for the years 1941, 1942 and 1943. This excess profits credit was computed upon the basis of its invested capital.
It alleges that the defendant erroneously computed the good will which it was entitled to include in...
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