ORR, Circuit Judge.
Appellant, hereafter taxpayer, regularly filed his individual income tax return for the year 1945 and paid the tax shown on the return in the amount of $4,300.69. The Commissioner assessed against taxpayer a deficiency in income tax for the year 1945 in the sum of $11,803.41, and in addition, interest in the sum of $1,363.22.
Part of the assessment and interest was paid, the total amount paid on the 1945 tax being $5,047.12. Two payments...
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