CORPORATION OF AMERICA v. McLAUGHLIN

No. 8649.

100 F.2d 72 (1938)

CORPORATION OF AMERICA v. McLAUGHLIN, Collector of Internal Revenue.

Circuit Court of Appeals, Ninth Circuit.

November 22, 1938.


Attorney(s) appearing for the Case

Claude I. Parker, John B. Milliken, and Bayley Kohlmeier, all of Los Angeles, Cal., for appellant.

James W. Morris, Asst. Atty. Gen., Sewall Key, E. F. McMahon, and Maurice J. Mahoney, Sp. Assts. to Atty. Gen., and Frank J. Hennessy, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal., for appellee.

Before DENMAN, MATHEWS, and HEALY, Circuit Judges.


DENMAN, Circuit Judge.

This appeal is from a judgment in favor of appellee in a suit at law on two causes of action to recover amounts paid as documentary internal revenue stamp taxes, assessed and collected as upon transfers of rights to receive shares and of interests in corporate profits and accumulations under Title VIII (section 800 et seq.), Schedule A-3 of the Revenue Act of 1926, 44 Stat. 99, 101.

FIRST CAUSE OF ACTION.

The case was heard...

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