MAJOR, Circuit Judge.
Appellant brings this appeal from a judgment of the lower court allowing recovery of excise taxes which it was alleged were erroneously assessed and collected by reason of section 213 (a) of the National Industrial Recovery Act (48 Stat. 206), effective June 16, 1933, providing, so far as is here material:
"(a) There is hereby imposed upon the receipt of dividends (required to be included in the gross income of the recipient under the...
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