DUFFY, Chief Judge.
This cause is here for the second time. To properly understand the issues currently before us, it is necessary to refer briefly to the prior proceedings.
Under the Excess Profits Tax Acts of World War II, 26 U.S.C. § 710 et seq., a tax was authorized upon a concept of "normal income" and "excess profits." The excess profits were to be that part of a taxpayer's income which exceeded an "excess profits tax credit." This credit could...
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