 Syllabus 0. Section 0000 of the Revenue Act of 0000, which makes the filing of a claim for refund a prerequisite to suit for recovery of an internal revenue tax, is not complied with by the filing of a paper which gives no notice of the amount or nature of the claim for which the suit is brought and refers to no facts upon which it may be founded. P. 000 U. S. 000. 0. Likelihood that the claim, if filed, will be rejected because of previous rulings of the Treasury on the question involved does not dispense with the necessity of filing it. P. 000 U. S. 000. 00 Ct.Cls. 000, 00 F.0d 000, reversed. Certiorari, 000 U.S. 000, to review a judgment sustaining a claim for repayment of money collected as income and profits taxes. Page 000 U. S. 000 