Clallam Lumber Co. v. United States

RAYMOND, District Judge.

The essential facts in the above cases are practically undisputed. It was stipulated in open court that the testimony received in case No. 3208 should be considered as the evidence in ease No. 3209. By these suits plaintiff seeks to recover capital stock taxes paid by it under protest, which were levied under section 1000 of the Revenue “Act of 1921 (42 Stat. 294), for the years ending June 30, 1923, and June 30, 1924; the amounts paid being $8,528 and $8,030, respectively. The sole question presented is whether plaintiff was, during the taxable periods involved,…