BALTZELL, District Judge.
Special Findings of Fact
(1) At all times herein mentioned plaintiff was and now is a corporation sovereign and body politic.
(2) This is a suit by the United States of a civil nature in connection with the administration of the laws of Congress providing for internal revenue, and particularly Section 802 of the Revenue Act of 1936, 26 U.S.C.A.Int.Rev.Acts, p. 956, and this action is commenced and maintained at the request...
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