GIBSON, District Judge.
By the present action the complainant seeks to recover $9,272.54 which it alleges was paid by mistake as income taxes for the years 1936, 1937 and 1938. It asserts that it was exempt from payment of income taxes during those years under Section 101(11) of the Revenue Acts of 1936 and 1938, 26 U.S.C.A. Int. Rev.Code, § 101(11). That section, identical in each Act, follows:
"§ 101. Exemptions from tax on corporations.
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