HOWELL, Judge.
This case involves claims for refunds of undistributed profits taxes paid, under Section 14 of the Revenue Act of 1936, Ch. 690, 49 Stat. 1655, 26 U.S.C.A.Int.Rev.Acts, page 823, by plaintiff's predecessor, Bagpak, Inc., for the years 1936, in the sum of $237.50, and 1937, in the sum of $1,672.30.
Plaintiff bases its right to the refunds upon Section 26(c) (3) of the Revenue Act of 1936, 49 Stat. 1664, as amended by Ch. 619, Title I, Sections...
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