BRYANT, District Judge.
This is a suit for the collection of taxes, penalties and interest in the amount of $4,473.50, and additional interest from various dates between December 14, 1932, and January 3, 1937, inclusive, accruing under section 615(a) (5) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 613.
The question at issue is whether, in bottling for sale and selling certain mineral and table water, the State of New York and its agencies, Saratoga...
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