Gilmore

This is a suit for the recovery of income taxes paid and interest. The commissioner assessed a deficiency which was paid by plaintiff and taxpayer. The commissioner failed to act on a claim for refund and plaintiff elected to sue here.

The assessed deficiency arises out of a finding on May 17, 1946 by the Third Regional Wage Stabilization Board that plaintiff overpaid his employees in the amount of some $145,000 in violation of the Wage Stabilization Act during the taxable years 1942, 1943, 1944 and 1945. The Board determined that $13,-000 of the wage payments would have been approved had Gilmore previously applied. They also determined that in view of extenuating circumstances, “the pressure of the times” and that the payments were made to retain desired employees, of the remaining $132,000 overpayment, only some $31,000 would be disregarded for the purpose of calculating plaintiff’s deductions for purposes of the Internal Revenue Code. This was approved by the National Wage Stabilization Board on August 29, 1946.

Plaintiff contends that the hearing before the Board was unfair — it violated due process and asserts that such a hear *582 ing cannot therefore be the basis of any…