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STAFFORD OWNERS v. UNITED STATES

No. K-101.

39 F.2d 743 (1930)

STAFFORD OWNERS, Inc., v. UNITED STATES.

Court of Claims.

April 7, 1930.

Attorney(s) appearing for the Case

Chester A. Gwinn, of Washington, D. C. (Humphreys & Gwinn, of Washington, D. C., on the brief), for plaintiff.

Arthur J. Iles, of Indianapolis, Ind., and Charles F. Kincheloe, of Washington, D. C., for the United States.

Argued before BOOTH, Chief Justice, and WILLIAMS, LITTLETON, GREEN, and GRAHAM, Judges.

BOOTH, Chief Justice.

The Commissioner of Internal Revenue assessed against and collected from the plaintiff a capital stock tax of $450. A refund claim seasonably filed was denied, and this suit is to recover the tax paid, with interest thereon. No jurisdictional issue is involved.

The Revenue Act of 1921 (42 Stat. 227, 294) contains the following provisions:

"Sec. 1000 (a). That on and after July 1, 1922, in lieu of the tax imposed by section 1000...

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