SYMES, District Judge.
The plaintiff says the defendant Collector of Internal Revenue should return $20,632.88 with interest because it was erroneously assessed and collected as a capital stock tax for the fiscal year ending June 30, 1936. Plaintiff was incorporated April 16, 1936, under the laws of Colorado. The dispute we must resolve is: Was plaintiff carrying on or doing business for any part of the year ending June 30, 1936? Section 105, Revenue Act of 1935,...
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