DEAN v. CALDWELL & CO.

No. 434.

9 F.Supp. 177 (1934)

DEAN, Collector of Internal Revenue, v. CALDWELL & CO.

District Court, M. D. Tennessee.

March 19, 1934.


Attorney(s) appearing for the Case

H. R. Miller, Sp. Asst. to Atty. Gen., and A. O. Denning, Asst. Dist. Atty., of Nashville, Tenn., for plaintiff,

Roberts & Roberts, of Nashville, Tenn., for defendant.


GORE, District Judge.

The collector of internal revenue is seeking, in this proceeding, to collect "Documentary Stamp Taxes" under title 8 of the Revenue Act of 1926 (26 USCA §§ 901. 902, and notes, 903 et seq.), and title 2, part 5, of the Revenue Act of 1928 (26 USCA §§ 901 and note, 902, 907a), assessed against the receivers of defendant, but covering transactions prior to receivership.

The assessment involves four classes of transactions...

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