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WESTERN PAC. R. CORPORATION v. BOWERS

26 F.2d 82 (1927)

WESTERN PAC. R. CORPORATION v. BOWERS, Collector of Internal Revenue.

District Court, S. D. New York.

December 31, 1927.

Attorney(s) appearing for the Case

Taylor, Bowie & Marsh, of New York City (John F. Bowie and Rollin Browne, both of New York City, of counsel), for plaintiff.

Charles H. Tuttle, U. S. Atty., of New York City (Nathan R. Margold, Asst. U. S. Atty., of New York City, and Alexander W. Gregg and L. H. Baylies, both of Washington, D. C., of counsel), for defendant.

THACHER, District Judge (after stating the facts as above).

The foregoing statement of the plaintiff's activities during the three annual periods preceding the taxable periods here in question is substantially alleged in the complaint, and is supported by uncontroverted testimony adduced on the trial. Liability for the tax attaches only if the corporation engages in business during the taxable period, and during the preceding year as well. Section 1000, Revenue Act...

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