Court of Appeals for the D.C. Circuit December 4, 1933, No. 5889 (Helvering v. Stockholms Enskilda Bank)

MARTIN, Chief Justice.

An appeal from a decision of the Board of Tax Appeals.

The facts are simple and undisputed. The appellee is a foreign corporation having no office or place of business in the United States. In the year 1927, the United States government paid to the corporation the sum of $8,-683.91 as interest on a refund of federal in-corno taxes overpaid by it in a prior year.