Nashua & L. R. Corp. v. Welch

McLELLAN, District Judge.

These three actions are for the recovery of capital stock taxes paid by the plaintiff to the defendant. The taxes were exacted for the years ending June 30, 1933, 1934 and 1935. The only issue, as the parties concede, is whether the plaintiff was “carrying on or doing business” within the meaning of. those words as used in Section 215 of the National Industrial Recovery Act, 48 Stat. 207, which governs the 1933 tax, and within the meaning of the same words appearing in Section 701 of the Revenue Act of 1934, 26 U.S.C.A. Int.Rev. Acts, page 787, which relates to the…