WELSH, District Judge.
This case presents a single issue as to whether a dividend paid by the Automat Company to Horn & Hardart Baking Company on June 15, 1929, was in the nature of a liquidating dividend or one declared in the ordinary course of a going business. The facts and circumstances are set forth in stipulations constituting the sole evidence, and from which we find the following pertinent facts:
The plaintiff seeks to recover $1,515.75 with interest...
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