OPINION.
KERN, Judge:
The Commissioner determined a deficiency in petitioner's income tax for the year ended December 31, 1942, in the amount of $1,226.78. It is stipulated by the parties, in lieu of the filing of an amended answer, that the respondent now claims an increased deficiency in the amount of $2,042.92. The question at issue is whether petitioner, a regulated investment company, is entitled to a capital gain dividend paid credit in the...
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