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MORTGAGE GUARANTEE CO. v. WELCH

No. 5819.

38 F.2d 184 (1930)

MORTGAGE GUARANTEE CO. v. WELCH, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

February 10, 1930.

Attorney(s) appearing for the Case

Claude I. Parker, Ralph W. Smith, and Ralph Kohlmeier, all of Los Angeles, Cal., for appellant.

Martin Conboy, of New York City, amicus Curiæ.

Samuel W. McNabb, U. S. Atty., and Harry Graham Balter, Asst. U. S. Atty., both of Los Angeles, Cal., for appellee.

Before RUDKIN, DIETRICH, and WILBUR, Circuit Judges.

WILBUR, Circuit Judge.

Appellant brought this action to recover money paid to the United States Collector of Internal Revenue for stamp taxes upon certain first mortgage participation certificates issued by the appellant. The demurrer to the complaint was sustained and judgment entered in favor of appellee. The sole question is whether or not such certificates are "corporate securities" and thus subject to stamp taxes under and by virtue of the provisions of 26 USCA...

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