CANT, District Judge.
The questions for consideration in this case are:
(a) Whether, for the year 1917, it was proper to consolidate the plaintiff corporations for income tax purposes.
(b) Whether the plaintiff Mining Company during the year 1917, was a corporation having no invested capital, or not more than a nominal capital, within the meaning of the provisions of section 209, Revenue Act of 1917 (40 Stat. 300, c. 63 [Comp. St. 6336 3/8j]).
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