Court of Appeals for the Third Circuit September 9, 1957, 12126_1 (Commissioner of Internal Revenue v. The S. Frieder & Sons Company, the S. Frieder & Sons Company v. Commissioner of Internal Revenue)

HASTIE, Circuit Judge.

The principal question here is whether a certain excess profits tax deficiency claim is barred by a statute of limitations. We have already held in this case on an earlier appeal that the fact that this claim is based upon a so-called “standard issue” does not preclude its adjudication in a proceeding under Section 732 of the Internal Revenue Code of 1939

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to redetermine