WHITAKER, Judge.
Plaintiff owns all the stock of the Balboa Shipping Company, a corporation chartered under the laws of the Republic of Panama. The latter company during the time in question had 12 steamships flying the flag of the Republic of Panama. Plaintiff operated these ships under bare-boat charter from ports in the United States to various Central American countries including Panama. From August 1, 1939, to and including May 27, 1942, the postmasters at Boston...
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