MADDEN, Judge.
The plaintiff sues for $84,105.60 of income tax paid by it for the year 1944. It claims that it should not have had to pay this tax because it was entitled to a credit which would have reduced its taxable income.
Section 26(h) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 26(h), provided that a public utility corporation, in computing its surtax net income, was entitled to a credit for, i. e., a deduction of, "the amount of dividends...
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