COXE, District Judge.
This is a motion to dismiss a complaint for insufficiency.
The action is to recover $16,152.13 alleged to have been wrongfully collected as original issue taxes on Independence Fund Trust certificates issued during the period from June 21, 1932, to February 14, 1935; and the single question presented is whether these certificates are taxable as having a "par or face value," or as being "without par or face value."
The taxes were...
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