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NEW LONDON NORTHERN R. CO. v. SMITH

No. 704.

48 F.Supp. 786 (1943)

NEW LONDON NORTHERN R. CO. v. SMITH.

District Court, D. Connecticut, Hartford Division.

January 15, 1943.

Attorney(s) appearing for the Case

Brown & James, of Norwich, Conn., Arthur M. Brown, of Norwich, Conn., for plaintiff.

Valentine J. Sacco, Asst. U. S. Atty., and Robert P. Butler, U. S. Atty., both of Hartford, Conn., for defendant.

SMITH, District Judge.

This is an action for the recovery of $1,871, representing capital stock taxes paid for the taxable period ended June 30, 1936, and imposed under the provisions of Section 105 of the Revenue Act of 1935, as amended by Section 401 of the Revenue Act of 1936, 26 U.S.C.A. Int.Rev.Acts, pages 796, 943. The applicable sections of these statutes and the Treasury regulations thereunder are as follows:

Revenue Act of 1935, c. 829, 49 Stat. 1014...

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