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SUN-HERALD CORPORATION v. DUGGAN

5 F.Supp. 336 (1933)

SUN-HERALD CORPORATION v. DUGGAN, Collector of Internal Revenue.

District Court, S. D. New York.

July 18, 1933.

Attorney(s) appearing for the Case

De Forest Cullom & Elder, of New York City, for plaintiff.

George Z. Medalie, U. S. Atty., of New York City, for defendant.

FRANK J. COLEMAN, District Judge.

Motion by the defendant to dismiss the complaint on the ground that it does not state a cause of action. The sole question is whether or not in paragraph 14, § 103, of the Revenue Act of 1928 (26 USCA § 2103 (14), the word "organized" can be taken to relate to more than the mere certificate of incorporation. Unquestionably this plaintiff was so equipped and manned that during the tax periods in suit it was necessarily confined...

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