CHASE, Circuit Judge.
This petition to review a decision of the Tax Court requires us to determine whether it was error to deny the petitioner a credit under § 131 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev.Acts, page 713, taken in its return of income for 1935, for taxes paid or accrued to a foreign country.
Sec. 131 insofar as material provides: "(a) Allowance of Credit. If the taxpayer signifies in his return his desire to have the benefits of...
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