HOWELL, Judge.
Plaintiff sues to recover undistributed profits surtax and interest thereon, assessed against it by the Commissioner of Internal Revenue for the year 1936, and paid by plaintiff on April 11, 1942, in the amount of $51,233.39.
Plaintiff contends that it is entitled to the refund claimed by virtue of Section 26(c) (1) of the Revenue Act of 1936, 49 Stat. 1648, 26 U.S.C.A. Int.Rev.Acts, page 836, which allows a credit for amounts which cannot be...
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