CANT, District Judge.
Plaintiff purchased certain bonds issued by municipal corporations of the state of Minnesota, and thereafter sold such bonds at a profit. Under the Revenue Law of United States (26 USCA § 931 et seq.), the government levied a tax on the profit so realized by plaintiff, and, under protest, plaintiff paid such tax. He has brought this action to recover the amount so paid. Defendant has interposed a demurrer to plaintiff's complaint, on the...
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