/usr/src/gcc-4.4/debian/source.lintian-overrides is in gcc-4.4-source 4.4.7-1ubuntu2.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 | gcc-4.4: invalid-arch-string-in-source-relation
gcc-4.4: quilt-build-dep-but-no-series-file
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