FIDELITY INVESTMENT ASS'N v. UNITED STATES

No. K-445.

5 F.Supp. 19 (1933)

FIDELITY INVESTMENT ASS'N v. UNITED STATES.

Court of Claims.

November 6, 1933.


Attorney(s) appearing for the Case

John Marshall and Louis A. Gravelle, both of Washington, D. C. (Sanders, Childs, Bobb & Wescott, Everett Sanders, and Edward F. Howrey, all of Washington, D. C., on the brief), for plaintiff.

George H. Foster and W. W. Scott, both of Washington, D. C. (Lyndon H. Baylies, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Judge, and GREEN, LITTLETON, BOOTH, and WHALEY, Judges.


WHALEY, Judge.

This suit was instituted by plaintiff to recover the sum of $37,985.00 collected by the defendant as documentary stamp tax under Schedule A (1) of the Revenue Acts of 1924 and 1926 on "Special income contracts" and "Special annuity contracts" issued and delivered by plaintiff during the period from February 1, 1925, to December 31, 1928. The case was tried before a commissioner of this court who took the evidence of the witnesses and made a report to...

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