Sir Francis Drake Hotel Co. v. United States

HARRIS, District Judge.

Findings of Fact.

I. That this is a cause of actual controversy of a civil nature arising under a law of the United States providing for internal revenue, to-wit: Section 1700(e) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 1700(e).

II. That at all times mentioned in the Complaint, plaintiff has been and now is a corporation duly organized and existing under and by virtue of the laws of the State of California, with its principal place of *669business in the City and County of San Francisco.

III. That at all of the times mentioned in said Complaint, the plaintiff…