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ARTHUR IRON MINING CO. v. LANDY

No. 11358.

103 F.2d 164 (1939)

ARTHUR IRON MINING CO. v. LANDY, Collector of Internal Revenue.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied May 10, 1939.

Attorney(s) appearing for the Case

Pierce Butler, Jr., of St. Paul, Minn. (Francis D. Butler, J. C. Foote, and Doherty, Rumble, Butler, Sullivan & Mitchell, all of St. Paul, Minn., on the brief), for appellant.

Morton K. Rothschild, Sp. Asst. to the Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key, Norman D. Keller, and Paul S. McMahon, Sp. Assts. to the Atty. Gen., and Victor E. Anderson, U. S. Atty., and Linus J. Hammond, Asst. U. S. Atty., both of St. Paul, Minn., on the brief), for appellee.

Before SANBORN, THOMAS, and VAN VALKENBURGH, Circuit Judges.

THOMAS, Circuit Judge.

This is an appeal from a judgment in favor of the Collector of Internal Revenue, appellee, and against the appellant for costs in an action brought to recover $823.46 and interest, $750 of which was paid as a deficiency capital stock tax and $73.46 as interest thereon.

The appellant, a Minnesota corporation, was organized in 1906 with an authorized capital stock of 500 shares of the par value of $100 each. All of its stock was issued...

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