McCORD, Circuit Judge.
The only question presented by the petition for review is whether the taxpayer is entitled to a credit under § 26(c) (1) of the Revenue Act of 1936 in computing its liability for the surtax imposed on undistributed profits by § 14 of the Act. §§ 14, 26(c) (1), 26 U.S.C.A. Int.Rev.Acts, pages 823, 836.
The Board of Tax Appeals, with six members dissenting, refused to allow the credit, holding that the facts failed...
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