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SEBASTIAN-LATHE CO. v. JOHNSON

110 F.Supp. 245 (1952)

SEBASTIAN-LATHE CO. v. JOHNSON.

United States District Court S. D. New York.

November 29, 1952.

Attorney(s) appearing for the Case

Judd & Gurfein, New York City, for plaintiff, Orrin G. Judd and Earle K. Moore, New York City, of counsel.

Myles J. Lane, U. S. Atty. for the Southern Dist. of New York, New York City, for defendant, John M. Cunneen and Amos E. Bowman, Asst. U. S. Attys., New York City, of counsel.

DIMOCK, District Judge.

Plaintiff seeks refund of $2,080.50 capital stock tax paid for the year beginning July 1, 1944. The claim is based on plaintiff's asserted rights under the statutory exemption of charitable corporations.

The whole of the capital stock tax is due if, in any portion of the year beginning July 1, 1944 and ending June 30, 1945, plaintiff was not exempt from tax. Old Section 1200, I.R.C., 53 Stat. 169, 26 U.S.C.A. §§ 1200-1207...

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