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WHITE v. HORNBLOWER

No. 2217.

27 F.2d 777 (1928)

WHITE, Collector of Internal Revenue, v. HORNBLOWER et al.

Circuit Court of Appeals, First Circuit.

August 27, 1928.

Attorney(s) appearing for the Case

J. M. Leinenkugel, Sp. Asst. U. S. Atty., of Boston, Mass. (Frederick H. Tarr, U. S. Atty., of Boston, Mass., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for plaintiff in error.

Felix Rackemann and Harrison M. Davis, both of Boston, Mass. (Dunbar & Rackemann, of Boston, Mass., on the brief), for defendants in error.

Before BINGHAM and JOHNSON, Circuit Judges, and MORTON, District Judge.

MORTON, District Judge.

The question is whether certain certificates of interest, issued by the trustees of the Costilla Trust, were subject to the stamp tax imposed on certificates of stock by Revenue Act 1918, § 1100 (Comp. St. § 6318i), and section 1107, Schedule A-3 (Comp. St. § 6318p, Schedule A-3), and Revenue Act 1921, § 1100 (Comp. St. § 6318i), and section 1107, Schedule A-2 (Comp. St. § 6318p, Schedule A-2).

The Costilla...

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