BODINE, District Judge.
This is a suit to recover a tax of $2,738.66 paid May 23, 1923. The sole question is whether a tax of $45,644.03 levied by Essex county, N. J., for the year 1917, is a deductible item under the federal Corporation Tax Law (U. S. C. S. 1913, § 6301 [36 Stat. 112]). The plaintiff elected that taxes be levied as provided for by section 8 of the New Jersey Bank Stock Tax Act of 1914 (P. L. 1914, p. 141), as follows (the italics are mine):...
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