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CONSOLIDATED GAS ELECTRIC LIGHT & POWER CO. OF BALTIMORE v. UNITED STATES

No. 6464.

27 F.Supp. 206 (1939)

CONSOLIDATED GAS ELECTRIC LIGHT & POWER CO. OF BALTIMORE v. UNITED STATES.

District Court, D. Maryland.

April 8, 1939.

Attorney(s) appearing for the Case

Clyde T. Warren and William Baxter, both of Baltimore, Md., for petitioner.

G. Randolph Aiken, Asst. U. S. Atty., of Baltimore, Md., and Stephen J. Angland, Sp. Asst. to Atty. Gen., for the United States.

WILLIAM C. COLEMAN, District Judge.

This is a suit for recovery of taxes, paid under protest by the plaintiff, in the form of documentary stamps alleged by the Government to be due pursuant to schedule A(9), section 800 et seq., of the Revenue Act of February 26th, 1926, as amended by section 724(a) of the Revenue Act of June 6th, 1932, 26 U.S.C.A. § 900 note.

The pertinent part of this schedule is as follows: "9. Bonds, etc., sales or transfers: On all...

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