The sole issue involved in this suit is whether or not the plaintiff corporation was a corporation "doing business" during the years 1924-25 and 1925-26 within the meaning of section 700 of the Revenue Act of 1924 (26 USCA § 223 note) imposing a tax on corporations "with respect to carrying on or doing business."
The court, upon the report of a commissioner and the evidence, makes the following special findings of fact:
(1) The plaintiff herein is, and...
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