This is a case in which the plaintiff seeks a refund of income and excess profits taxes paid for the years 1918 and 1919, with interest thereon as provided by law.
The basis of the plaintiff's claim is that it was a personal service corporation during the years in question, as defined in section 200 of the Revenue Act of 1918 (40 Stat. 1058), and as such was exempt from income and profits taxes.
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