Evening Star Newspaper Co. v. United States

BOOTH, Chief Justice.

The plaintiff is a corporation created by a special act of Congress July 27, 1868, and since that time has been engaged in publishing in the- city of Washington, D. C., the Evening Star newspaper. This suit is for the recovery of taxes assessed and collected by the Commissioner of Internal Revenue upon dividends paid by the corporation to its stockholders from June 30, 1933, to and including December 31, 1933.

Section 213 of the National Industrial Recovery Act (48 Stat. 195, 206), approved June 16, 1933, provided as follows: “Sec. 213. (a). There is hereby imposed upon…