OPINION
DANIEL HOLCOMBE THOMAS, Chief Judge.
This is a suit for refund of taxes paid in the fiscal years 1958, 1959 and 1960 by Harry's Department Store, an Alabama corporation. By reason of losses sustained in subsequent years a carry back of such losses would normally result in there being refunds to which that corporation would be entitled. The amounts of the overassessments for the fiscal years referred to are not disputed between the parties. The issue...
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