WILBUR, Circuit Judge.
This is an action to recover taxes for the years 1938 and 1939 paid by the Bank of America, National Trust & Savings Association as disbursing agent for the Transamerica Corporation. The tax was withheld by the Bank of America from dividends on Transamerica stock owned by nonresident alien shareholders to whom the dividends were payable, pursuant to 26 U.S.C.A.Int.Rev.Code, § 143(b), which requires one paying gross income to a nonresident...
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