SOPER, Circuit Judge.
Ship Cabin Club, Inc., a Virginia corporation, brought this suit to recover the sum of $2110 paid by the corporation under protest to the Collector of Internal Revenue on account of a penalty assessed against it for failing to collect and pay over to the Collector the tax on dues or assessments paid to it by its stockholders or members.
Section 1710 of the Internal Revenue Code imposes a tax of 20 per centum of any amount paid as dues...
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