So this issue was reported and fixed already upstream:

Here's the original bug report:

https://bitbucket.org/blais/beancount/issues/341/test_utilsfind_repository_root-doesnt-work

"Since the release tarball only contains the README file, not COPYING
or PKGINFO, it's not possible for the function to ever succeed. At
least COPYING should be in the tarball."

-- 
Martin Michlmayr
https://www.cyrius.com/

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