GREEN, Judge.
This is a suit for the recovery of capital stock taxes paid for the fiscal years ending June 30, 1934, June 30, 1935, and June 30, 1936, imposed under the revenue acts then in force. Proper refund claims were filed and rejected.
The sole question presented by the case is whether the plaintiff was, during the years involved, "carrying on or doing business" within the meaning of the applicable laws.
The plaintiff is a corporation operating...
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