HICKS, Circuit Judge.
Suit to recover $6,867.60 paid by appellant as a dividend tax and interest thereon under Sec. 213 of the National Industrial Recovery Act, Ch. 90, 48 Stat. 195, effective June 16, 1933. The case was tried by the Judge without a jury and was dismissed.
The question is, whether the dividends upon which the tax was paid were subject thereto. They were not if they were declared before June 16, 1933. Sec. 213(a) provides: "The tax imposed...
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