SPARKS, Circuit Judge.
This petition for review of a decision of the Tax Court of the United States presents the question whether this taxpayer is entitled to a credit, as provided by § 26(c) (1) of the Revenue Act of 1936, in determining its liability for surtax on undistributed net income for the years 1937 and 1938.
The taxpayer is a Michigan corporation. Its fiscal year extends from May 1 to April 30. During the years in question it had outstanding...
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