RIFKIND, District Judge.
Section 1200(a) of the Internal Revenue Code, as amended by § 301 of the Revenue Act of 1941, 26 U.S.C.A.Int.Rev.Acts, page 115, provided as follows: "(a) Domestic corporations.
"For each year ending June 30, beginning with the year ending June 30, 1939, there shall be imposed upon every domestic corporation with respect to carrying on or doing business for any part of such year an excise tax of $1.25 for each $1,000 of the adjusted...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.