WEICK, Circuit Judge.
This case involves the question whether indebtedness evidenced by certificates of deposit issued by the taxpayer is to be considered and treated as borrowed capital for excess profits tax credit purposes under the provisions of Section 439(b) (1) of the Excess Profits Tax Act of 1950. 26 U.S.C.1952 Ed., Sec. 439.
The taxpayer is a building and loan corporation organized under the laws of Ohio. It is engaged in the personal loan and finance...
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