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HAMILTON NAT. BANK v. UNITED STATES

No. 7566.

99 F.2d 570 (1938)

HAMILTON NAT. BANK OF CHATTANOOGA v. UNITED STATES.

Circuit Court of Appeals, Sixth Circuit.

November 10, 1938.

Attorney(s) appearing for the Case

W. D. Moon, of Chattanooga, Tenn. (J. L. Foust, W. D. Moon, and Cantrell, Meacham & Moon, all of Chattanooga, Tenn., on the brief), for appellant.

Courtnay C. Hamilton, of Washington, D. C. (James W. Morris, Sewall Key, Courtnay C. Hamilton, and Phillip F. Dodson, all of Washington, D. C., and James B. Frazier, Jr., of Knoxville, Tenn., on the brief), for the United States.

Before HICKS, ALLEN, and HAMILTON, Circuit Judges.

ALLEN, Circuit Judge.

Appeal from a judgment dismissing appellant's petition to recover the aggregate amount of certain stamp taxes theretofore paid under protest upon participating certificates issued by appellant. Appellant made timely claim for refund, and upon its rejection this suit was instituted.

The sole legal question is whether the participating certificates were corporate securities within the provisions of the Revenue Act of 1926, 44 Stat. 9, Section...

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