SCHOONMAKER, District Judge.
This is an action to recover income and profits taxes alleged to have been illegally collected for the calendar years 1917 and 1918. A jury trial was waived, and the case tried before the court without a jury.
The question involved is whether or not the plaintiff is properly classed as to the year 1917 under section 209 of the Revenue Act of 1917 (Comp. St. § 6336 3/8j), as a corporation "having no invested capital or not...
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