LEAHY, Chief Judge.
If it is determined the taxpayer is entitled to any credit against the undistributed profits surtax paid, the parties agree they will compute the effect of such credit upon the plaintiff's undistributed profits surtax in order to arrive at the precise amount of any judgment which may be rendered.
The facts raise three questions: (1) Was the claim for refund filed under § 26 (f) of the Revenue Act of 1936...
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