HOLMES, Circuit Judge.
This is an action to recover income taxes alleged to have been overpaid by appellant for the calendar year 1936 by reason of its failure, in its tax return for that year, to take credit for dividends paid. Judgment below was for the Government, and the taxpayer appealed.
During the period here involved, appellant was a Texas corporation with an authorized capital stock of 250 shares. Its president owned 187 shares, the vice-president...
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