HUTCHESON, Circuit Judge.
The suit was to recover back capital stock taxes paid for the years 1933 and 1934. The claim generally was that in those years the taxpayer was not carrying on or doing business as a corporation, within the meaning of the capital stock provisions of Sec. 215 of the National Industrial Recovery Act, 48 Stat. 206, and Sec. 701 of the Revenue Act of 1934, 26 U.S.C.A. § 1358.
Specifically, it was claimed that, incorporated in 1901...
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