DENMAN, Circuit Judge.
This is an appeal from a judgment against appellant corporation for a capital stock tax for the taxable year ending June 30, 1936. Appellant claims that it was not liable since it was not carrying on or doing any business for any part of that tax year and hence was not liable for the tax imposed by section 105(a) of the Revenue Act of 1935, as amended, 26 U.S.C.A. Int.Rev. Acts, page 796.
The question here is whether certain acts of...
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