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ONE LIBERTY STREET REALTY & SECURITIES CORPORATION v. BOWERS

8 F.2d 278 (1925)

ONE LIBERTY STREET REALTY & SECURITIES CORPORATION v. BOWERS, Collector of Internal Revenue.

District Court, S. D. New York.

August 28, 1925.

Attorney(s) appearing for the Case

Shearman & Sterling, of New York City, for plaintiff.

Emery R. Buckner, of New York City, for defendant.

BONDY, District Judge.

The Revenue Acts of 1918 and 1921 (40 Stat. 1057, 42 Stat. 227) make the fair average value of a corporation's capital stock for the preceding year ending June 30th the basis of the capital stock tax.

Treasury Department Regulation 64, art. 14, provides that, if a corporation begins business within the preceding year or increases or decreases its capital stock within the preceding year, thereby materially changing the fair value of the...

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