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CONSOLIDATED EQUITIES v. WHITE

No. 5080.

9 F.Supp. 145 (1934)

CONSOLIDATED EQUITIES, Inc., v. WHITE.

District Court, D. Massachusetts.

July 17, 1934.

Attorney(s) appearing for the Case

Gaston, Snow, Saltonstall & Hunt, of Boston, Mass., for plaintiff.

Francis J. W. Ford, U. S. Atty., and J. Duke Smith, Sp. Asst. to the U. S. Atty., both of Boston, Mass., and E. Barrett Prettyman, Gen. Counsel, Bureau of Internal Revenue, and L. H. Baylies, Atty., Bureau of Internal Revenue, both of Washington, D. C.

BREWSTER, District Judge.

This action is to recover for sums paid for stamps on transfers of stock in plaintiff corporation which, it is alleged, was a tax unlawfully exacted. The facts are stipulated. Briefly summarized, the essential facts are that the plaintiff was organized under the laws of Massachusetts pursuant to a plan to consolidate three investment corporations, namely, Incorporated Equities; Second Incorporated Equities, and United Equities, Inc. (hereinafter...

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