KLOEB, District Judge.
Plaintiff taxpayer is an Ohio corporation that owns and operates a stone quarry in Woodville, Ohio. In this case it seeks to recover an alleged overpayment of corporate income and excess profits taxes in a substantial sum, together with interest thereon. The taxable years at issue for the purpose of this motion for partial summary judgment concerns the years 1950 to 1953, inclusive.
The statute involved is the following:
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