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MIDVALE PAPER BOARD CO. v. UNITED STATES

31 F.Supp. 851 (1940)

MIDVALE PAPER BOARD CO., Inc., v. UNITED STATES.

District Court, S. D. New York.

February 20, 1940.

Attorney(s) appearing for the Case

White & Case, by Francis L. Casey, all of New York City (A. Chauncey Newlin, Joseph Willard, and Winslow M. Lovejoy, all of New York City, of counsel), for plaintiff.

John T. Cahill, of New York City (Edward J. Ennis, of New York City, of counsel), for defendant.

CONGER, District Judge.

This is a motion for judgment dismissing the complaint for failure to state a claim upon which relief can be granted.

The within action is brought to recover the capital stock tax paid by the plaintiff with respect to the taxable year ending June 30, 1933, in the amount of $420, on the ground that the law under which said capital stock tax was imposed was unconstitutional and void.

The tax statutes involved in this action are...

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