MAGRUDER, Chief Judge.
Bangor and Aroostook Railroad Company petitions for review of a decision of the Tax Court of the United States determining that there is a deficiency in petitioner's excess profits tax in the sum of $3,677.45 for the calendar year 1943.
The applicable statute is the Excess Profits Tax Act of 1940, 54 Stat. 975; Internal Revenue Code § 710 et seq., 26 U.S. C.A. § 710 et seq. Speaking generally, the "excess profits credit" is...
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