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HAMILTON NAT. BANK v. UNITED STATES

No. 2026.

14 F.Supp. 736 (1936)

HAMILTON NAT. BANK OF CHATTANOOGA, TENN., v. UNITED STATES.

District Court, Tennessee.

April 13, 1936.

Attorney(s) appearing for the Case

Cantrell, Meacham & Moon, of Chattanooga, Tenn., for plaintiff.

James B. Frazier, Jr., U. S. Atty., of Knoxville, Tenn., for defendant.

TAYLOR, District Judge.

The sole question presented for decision is whether certain papers issued by plaintiff and designated "participating certificate" with interest coupons attached were corporate securities within the provisions of section 800 and Schedule A(1), title 8, of the Revenue Act of 1926, as amended by section 721 (a) of the Revenue Act of 1932 (26 U.S.C.A. § 901 and § 900 note).

If the papers so issued were such securities within the...

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