Respondent has determined a deficiency in petitioner's income tax for the year 1941 in the amount of $286.83. At the hearing petitioner abandoned his claim for a $35 business expense deduction. The only issue remaining relates to petitioner's claim for a credit under section 131 of the Internal Revenue Code for income taxes imposed by the Commonwealth of the Philippines. The total amount of the credit now sought by amendment to the petition is $349.94.
Petitioner...
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