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CAROLINA, C. & O. RY. v. HIGGINS

21 F.Supp. 262 (1937)

CAROLINA, C. & O. RY. v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

October 18, 1937.

Attorney(s) appearing for the Case

Miller, Owen, Otis & Bailly, of New York City, for plaintiff.

Lamar Hardy, U. S. Atty., of New York City (William F. Young, Asst. U. S. Atty., of New York City, of counsel), for defendant.

CLANCY, District Judge.

This consolidated action presents the question whether the plaintiff corporation was "carrying on or doing business" within the meaning of section 215 of the National Industrial Recovery Act (48 Stat. 207) and section 701 of the Revenue Act of 1934 (26 U.S.C.A. § 1358), which imposed an excise tax of $1 for each $1,000 of the adjusted declared value of the capital stock of corporations carrying on or doing business during the respective...

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