KILKENNY, District Judge.
This cause is before the Court on the motion of each party for a summary judgment.
The facts are as follows:
Defendant, in April, 1956, filed with the plaintiff an application for a refund of $12,024.90 on a claimed overpayment of income taxes for the fiscal year ended October 31, 1953, due to a loss carryback arising in 1955, and carried back to 1953. In July, 1956, the District Director for Oregon approved defendant's application...
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