HOLMES, Circuit Judge.
When this case was here before, it was held that the taxpayer was entitled to the credits claimed under Section 26(c), 26 U.S. C.A. Int.Rev.Code, § 26(c). The dissenting judge was of opinion that Section 26(c) provided an exemption "such as must be strictly construed against the taxpayer claiming the benefits thereof." He thought that a surviving corporation should not also receive "special tax benefits conferred upon the extinguished corporation...
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