PLAGER, Circuit Judge.
This is a tax refund case, on appeal from the United States Court of Federal Claims. The United States Internal Revenue Service ("IRS") refused to allow Bankers Trust New York Corporation and Consolidated Subsidiaries (collectively "Bankers Trust") to claim a foreign tax credit for certain taxes assessed by and paid to Brazil on the interest earned from loans to borrowers in that country. When Bankers Trust sued to obtain the credit sought,...
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