KALODNER, District Judge.
This is an action for recovery of $15,390.06 with interest, representing capital stock taxes and interest, paid by the plaintiff railroad to the Collector of Internal Revenue for the years ended June 30, 1934, 1935 and 1936.
The capital stock taxes were paid following denial of the plaintiff's claim for exemption on the ground that it was not doing business during the taxable periods involved. A jury trial was waived; the case came...
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