KANSAS WHEAT GROWERS' ASS'N v. MOTTER

Nos. 886, 887.

14 F.2d 242 (1926)

KANSAS WHEAT GROWERS' ASS'N v. MOTTER, Collector of Internal Revenue. KANSAS CO-OP. WHEAT MARKETING ASS'N v. SAME.

District Court, D. Kansas, Second Division.

July 15, 1926.


Attorney(s) appearing for the Case

Noftzger & Cox, of Wichita, Kan., for plaintiffs.

Al F. Williams, U. S. Atty., of Topeka, Kan., and A. W. Gregg, Solicitor of Internal Revenue and L. H. Baylies, Asst. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.


POLLOCK, District Judge.

The above cases are actions at law, brought to recover sums of money paid by plaintiffs to defendant imposed upon them under the provisions of schedule A (2) of the Revenue Acts of 1921 and 1924 as a stamp tax on the certificates of membership in said association.

This provision of the taxing laws reads, as follows:

"Capital stock, issued: On each original issue, whether on organization...

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