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FOUNDERS GENERAL CORPORATION v. HOEY

12 F.Supp. 290 (1935)

FOUNDERS GENERAL CORPORATION v. HOEY, Collector of Internal Revenue.

District Court, S. D. New York.

September 10, 1935.

Attorney(s) appearing for the Case

Seibert & Riggs, of New York City (Royal E. T. Riggs, of New York City, Murray Taylor, of New York City, of counsel), for plaintiff.

F. W. H. Adams, U. S. Atty., of New York City (Henderson Mathews, Asst. U. S. Atty., and Richard Delafield, Sp. Asst. to U. S. Atty., both of New York City, of counsel), for defendant.

GODDARD, District Judge.

This action, equivalent to a demurrer, raises the question whether the facts alleged in the complaint disclose a transaction subject to the documentary stamp tax which was assessed and collected from the plaintiff under Schedule A (3) of section 800 of the Revenue Act of 1926 (26 USCA § 921 (b) (1). The facts alleged may be summarized as follows:

On September 10, 1929, plaintiff made a written agreement with an electric power...

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