MR. CHIEF JUSTICE STONE delivered the opinion of the Court.
This case comes here on appeal under § 237 (a) of the Judicial Code, 28 U.S.C. § 344 (a), from a judgment of the Supreme Court of Louisiana, appellant assigning as error that that court had held invalid, as in violation of the Fifth Amendment, § 402 (b) (2) of the Revenue Act of 1942, 56 Stat. 942. On considering the jurisdictional statement filed by appellant pursuant to Rule 12 of the Rules...
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