JONES, District Judge.
The United States has filed a motion to dismiss the complaint for the reason that it fails to state a claim upon which relief can be granted. The action is one to recover capital stock taxes paid by the plaintiff under certain sections of the revenue laws. The claim for refund was denied by the Commissioner of Internal Revenue on July 23, 1937. The basis of the petitioner's right to recover the capital stock tax exacted is that the taxing statutes...
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