CONGER, District Judge.
The plaintiff, a New York corporation, on August 11, 1933, filed with the Collector of Internal Revenue for the 14th District of New York, its return of capital stock tax for the year ending June 30, 1933, under Section 215 of the National Industrial Recovery Act (48 Stat. 207). This return declared its total capital stock value to be $10,000, and on this return paid a tax of $10.00. On March 14, 1934, the plaintiff filed an amended capital...
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