BRATTON, Circuit Judge.
Section 601(a) of the Revenue Act of 1938, 52 Stat. 447, 565, section 1200(a) of the Internal Revenue Code, 26 U.S.C.A., imposes upon every domestic corporation carrying on or doing business an excise tax based upon the adjusted declared value of its capital stock. Harrisburg Hotel Company, a corporation organized under the laws of Pennsylvania, filed capital stock tax returns for the years ended June 30, 1940, and June 30, 1941, in which it...
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