SIMONS, Circuit Judge.
The appellant sought redetermination before the Board of Tax Appeals of its 1936 income tax, seeking to set aside respondent's determination that it was subject to surtaxes on profits earned but not distributed as dividends during the tax year, by virtue of § 14 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts page 823, without being entitled to credit under the provisions of § 26(c) (1), 26 U.S.C.A. Int. Rev.Acts, page 836. The...
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