UNITED STATES v. STERLING

No. 4470.

106 F.2d 178 (1939)

UNITED STATES v. STERLING.

Circuit Court of Appeals, Fourth Circuit.

August 28, 1939.


Attorney(s) appearing for the Case

Louise Foster, Sp. Asst. to Atty. Gen. (Sewall Key, Sp. Asst. to Atty. Gen., and Bernard J. Flynn, U. S. Atty., of Baltimore, Md., on the brief), for the United States.

William L. Marbury, Jr., and Julian De Bruyn Kops, Jr., both of Baltimore, Md. (Marbury, Gosnell & Williams, of Baltimore, Md., on the brief), for appellee.

Before NORTHCOTT and SOPER, Circuit Judges, and HENRY H. WATKINS, District Judge.


SOPER, Circuit Judge.

This suit was brought by Warren F. Sterling, Receiver for the Title Guarantee & Trust Company, a Maryland corporation engaged in the general banking business in Baltimore, to recover a tax amounting to $2443.10, paid under protest in the form of documentary stamps, alleged by the Government to be due pursuant to the provisions of Schedule A (1) Title VIII of the Revenue Act of February 26, 1926, as amended by Section 721 (c) of the Revenue...

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