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BROWN'S "SHAMROCK" LINENS v. BOWERS

41 F.2d 862 (1930)

BROWN'S "SHAMROCK" LINENS, Limited, v. BOWERS, Collector of Internal Revenue.

District Court, S. D. New York.

June 11, 1930.

Attorney(s) appearing for the Case

Robert H. Montgomery, of New York City (Thomas G. Haight, of Jersey City, N. J., and Roswell Magill, of Chicago, Ill., of counsel), for plaintiff.

Charles H. Tuttle, U. S. Atty., of New York City (Harry G. Herman, Asst. U. S. Atty., of New York City, of counsel), for defendant.

MACK, Circuit Judge.

The question presented on defendant's motion to dismiss a complaint seeking recovery of alleged overpayment of excess profits or war profits tax under the Revenue Act of 1918 (40 Stat. 1057) is whether or not this court has jurisdiction to review the determination of the Commissioner of Internal Revenue as to the amount of such taxes to be paid by a foreign corporation.

Under section 327 (b) of the act, in the case of a foreign corporation...

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