MAJOR, Circuit Judge.
This is an appeal from a judgment favorable to the defendant in an action by the plaintiff to recover income taxes alleged to have been wrongfully collected. The wrongful collection was alleged to have resulted from a refusal by the Commissioner of Internal Revenue to allow credit on plaintiff's income tax for the fiscal years ending March 31, 1937 and March 31, 1938. Plaintiff's contention, denied by the defendant, is that as a corporation it...
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