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AMERICAN INVESTMENT SECURITIES CO. v. UNITED STATES

No. 3476.

112 F.2d 231 (1940)

AMERICAN INVESTMENT SECURITIES CO. v. UNITED STATES.

Circuit Court of Appeals, First Circuit.

June 7, 1940.

Attorney(s) appearing for the Case

F. H. Nash, of Boston, Mass. (Bailey Aldrich, of Boston, Mass., on the brief), for appellant.

W. Croft Jennings, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Edmund J. Brandon and C. Keefe and Sewall Key, Sp. Asst. to Atty. Gen., Hurley, both of Boston, Mass., on the brief), for appellee.

Before MAGRUDER and MAHONEY, Circuit Judges, and PETERS, District Judge.

MAGRUDER, Circuit Judge.

This is another of those unsatisfactory cases calling for a determination whether, on particular facts, a corporation is "carrying on or doing business" within the meaning of the Revenue Acts.1 No decided case is squarely in point; the criterion is none too sharply defined. The court below, in a suit by the taxpayer corporation to recover back capital stock excise taxes collected for the fiscal years ending June...

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