LITTLETON, Judge.
The plaintiff sues to recover $45,894.46 representing Federal income taxes and interest paid for the calendar years 1944 and 1945, with interest thereon. The question presented is whether the Cuban production tax paid by plaintiff during 1944 and 1945 was a tax paid in lieu of a foreign income tax within the meaning of section 131 (h) of the Internal Revenue Code of 1939, as amended, 26 U.S.C. § 131.
Section 131 provides:
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