GREEN, Judge.
This is a suit to recover $11,131.52 income taxes and interest for the fiscal year ending August 31, 1931, which the plaintiff claims have been overpaid in that amount.
The issue in the case is the proper construction of section 131 (f) of the 1928 act, 45 Stat. 829, 26 U.S.C.A. § 131 (f), which relates to the credit which a domestic corporation owning the majority of the voting stock of a foreign corporation may obtain by reason of such...
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