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BERLINER HANDELS-GESELLSCHAFT v. UNITED STATES

No. 42452.

30 F.Supp. 490 (1939)

BERLINER HANDELS-GESELLSCHAFT v. UNITED STATES.

Court of Claims.

December 4, 1939.

Attorney(s) appearing for the Case

Raymond T. Heilpern, of New York City (Maxwell C. Katz, Otto C. Sommerich, and Katz & Sommerich, all of New York City, on the brief), for plaintiff.

S. E. Blackham, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, Sp. Assts. to Atty. Gen., on the brief), for defendant.

Before WHALEY, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHITAKER, Judges.

WHALEY, Chief Justice.

Plaintiff brings this action to recover excise taxes levied on this foreign corporation by the Commissioner of Internal Revenue on the income of plaintiff derived from engaging in business in the United States during the years 1909, 1910, 1911, 1912, and the first two months of 1913, under Section 38 of the Tariff Act of 1909, which reads as follows:

"That every corporation, joint stock company or association, organized for profit and...

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