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NEW LONDON NORTHERN R. CO. v. SMITH

No. 56.

141 F.2d 219 (1944)

NEW LONDON NORTHERN R. CO. v. SMITH, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

March 2, 1944.

Attorney(s) appearing for the Case

Arthur M. Brown, of Norwich, Conn. (Horace H. Powers, of St. Albans, Vt., of counsel), for plaintiff-appellant New London Northern R. Co.

Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, A. F. Prescott, and Newton K. Fox, Sp. Assts. to the Atty. Gen., and Robert P. Butler, U. S. Atty., of Hartford, Conn., for defendant-appellee Thomas S. Smith.

Before L. HAND, AUGUSTUS N. HAND, and FRANK, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

This is an action brought by the plaintiff, New London Northern Railroad Company, against the Collector of Internal Revenue, to recover $1,871, representing capital stock taxes paid for the taxable year ending June 30, 1936, together with interest thereon from July 1, 1930, under Section 105 of the Revenue Act of 1935, as amended by Section 401 of the Revenue Act of 1936.

The plaintiff filed a capital stock tax return with...

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