TEHAN, Chief Judge.
Plaintiff taxpayer seeks to recover corporate income, declared value excess profits and excess profits taxes paid for the fiscal years ending in 1943 and 1944.
During the fiscal years involved, the plaintiff maintained for its employees a profit sharing plan and a pension plan. Each of the plans included a trust which was exempt from taxation under Section 165(a) of the Internal Revenue Code, 26 U.S.C.A. § 165(a), so that contributions...
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