BORAH, Circuit Judge.
This appeal from the United States District Court for the Middle District of Georgia involves excess profits tax of $948.10 paid by Miller Hydro Company for the fiscal period February 1, 1941 to June 30, 1941. The sole question presented is whether the court below erred in overturning the Commissioner's determination that the taxpayer was not entitled under section 718(a) (7) and (c) (5) of the Internal Revenue Code, 26 U.S.C.A. § 718(a...
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