MATHES, District Judge.
In petitioner's income tax returns for each of the tax years 1942 and 1943 credits are claimed for "net premium" taxes paid to the Dominion of Canada. Such credits are allowable, petitioner contends, because the foreign taxes so paid were imposed "in lieu of a tax upon income" within the meaning of § 131(h) of our Internal Revenue Code, 26 U.S.C.A. § 131(h).
Petitioner later filed timely claims for refund upon the ground that...
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