CUSHMAN, District Judge (after stating the facts as above).
The case was submitted to the court before the decision of the Circuit Court of Appeals for this circuit in the cases of Rucker v. Blair. Since such decisions each party hereto has filed a further brief.
Section 210(a) of the Act of February 26, 1926 (44 Stat. pt. 2, p. 21) provides:
"Sec. 210. (a) In lieu of the tax imposed by section 210 of the Revenue Act of 1924, there shall be levied...
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