MADDEN, Judge.
The plaintiff sues to recover a dividends tax and accompanying interest and penalties paid by it. It makes two principal contentions in support of its suit. It claims that it did not owe the tax because, it contends, the dividends taxed were not declared until after December 31, 1933, at which time the tax in question ceased to operate except with respect to dividends declared before that date. It also contends that, even if the tax had been properly...
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