LEIBELL, District Judge.
The defendant, Collector of Internal Revenue, moves for summary judgment, Rule 56(b), Federal Rules Civil Procedure, 28 U.S.C.A. following section 723c, upon the complaint and answer and an agreed statement of facts to which are attached four exhibits. Plaintiff has made a cross motion for summary judgment under subdivision (a) of the rule.
Plaintiff corporation was assessed $1,868.90 as a capital stock tax, on the ground that it was...
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