BELLEFIELD CO. v. HEINER

No. 3768.

25 F.2d 560 (1928)

BELLEFIELD CO. v. HEINER, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

April 19, 1928.


Attorney(s) appearing for the Case

William M. Hall, of Pittsburgh, Pa., for plaintiff in error.

John D. Meyer, U. S. Atty., and William J. Aiken, Asst. U. S. Atty., both of Pittsburgh, Pa. (C. M. Charest and Wm. E. Davis, both of Washington, D. C., of counsel), for defendant in error.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.


WOOLLEY, Circuit Judge.

The Bellefield Company, a Pennsylvania corporation, brought this suit against a collector of internal revenue to recover taxes paid under protest. A jury was waived, the case tried to the court on facts stipulated and judgment entered for the collector. The case is here on the plaintiff's writ of error raising the single question whether the instruments on which documentary stamp taxes were exacted are bonds or notes.

The Bellefield...

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