CAVANAH, District Judge.
The plaintiff, a mining company, seeks a recovery of back capital stock taxes paid under protest for the years 1934, 1935 and 1936. The controverted question is whether under the particular facts here, the activities engaged in by plaintiff constituted "carrying on or engaging in business" within the scope of the Revenue Act of 1934, and amendment of 1936 (49 Stat. 1733), which provides:
"(a) For each year ending June 30, beginning...
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