MARTIN, Chief Justice.
An appeal from a decision of the Board of Tax Appeals.
The facts are simple and undisputed. The appellee is a foreign corporation having no office or place of business in the United States. In the year 1927, the United States government paid to the corporation the sum of $8,683.91 as interest on a refund of federal income taxes overpaid by it in a prior year. The interest was paid under the provisions of section 1116 of the Revenue Act...
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