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LAMAR HOTEL CORPORATION v. FLY

No. 10429.

134 F.2d 225 (1943)

LAMAR HOTEL CORPORATION v. FLY, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

March 10, 1943.

Attorney(s) appearing for the Case

J. C. Floyd, of Meridian, Miss., for appellant.

Arthur Manella and Sewall Key, Sp. Assts. to Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., and Toxey Hall, U. S. Atty., of Jackson, Miss., for appellee.

Before HUTCHESON, HOLMES, and McCORD, Circuit Judges.

HUTCHESON, Circuit Judge.

The suit was to recover as overpaid $135.00 capital stock tax assessed against and paid by appellant for the taxable year ending June 30, 1939. The claim in general was that within exception 43(b) (1) of Treasury Regulation 64,1 plaintiff was not doing business within the meaning of Sec. 1200(a) 26 U.S.C.A. Int.Rev.Code.2 In particular it was: that plaintiff was incorporated for the...

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