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MAHONING COAL R. CO. v. HIGGINS

57 F.Supp. 717 (1943)

MAHONING COAL R. CO. v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

February 25, 1943.

Attorney(s) appearing for the Case

Clive C. Handy, of New York City (Crosby J. Beakes, Clive C. Handy, and Leo Manville, all of New York City, of counsel), for plaintiff.

Mathias F. Correa, U. S. Atty., of New York City (Arnold C. Stream, Asst. U. S. Atty., of New York City, of counsel), for defendant.

LEIBELL, District Judge.

This is an action to recover the amount of federal capital stock taxes paid under protest by the plaintiff for the tax years ending June 30, 1937, June 30, 1938 and June 30, 1939, in the respective sums of $18,627.67, $19,240.17 and $18,337.49, including interest. The declared value of plaintiff's capital stock was $17,500,000, for 1937 and 1938, and $17,727,877.88 for 1939. The tax was 1%.

In its returns the plaintiff claimed exemption...

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