MR. JUSTICE HOLMES delivered the opinion of the court.
This is a suit to recover a tax levied upon certain dividends as income, under the Act of October 3, 1913, c. 16, § II, 38 Stat. 114, 166. The District Court gave judgment for the plaintiff, 242 Fed. Rep. 709, but this judgment was reversed by the Circuit Court of Appeals. 245 Fed. Rep. 1. 158 C.C.A. 1.
The facts may be abridged from the findings below as follows. The petitioner was a holding company...
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