UNITED STATES v. MERCHANTS NAT. TRUST & SAVINGS BANK

No. 8849.

101 F.2d 399 (1939)

UNITED STATES v. MERCHANTS NAT. TRUST & SAVINGS BANK.

Circuit Court of Appeals, Ninth Circuit.

January 20, 1939.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key, J. Louis Monarch, E. F. McMahon, and L. W. Post, Sp. Assts. to Atty. Gen., and Ben Harrison, U. S. Atty., E. H. Mitchell, Asst. U. S. Atty., and Eugene Harpole, Sp. Atty., Bureau of Internal Revenue, all of Los Angeles, Cal., for appellant.

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

Before WILBUR and DENMAN, Circuit Judges, and ST. SURE, District Judge.


DENMAN, Circuit Judge.

This is an appeal from a judgment of the district court in favor of the appellee bank, the taxpayer, in the amount of $1,019.37, with interest and costs, in an action brought by the taxpayer for a refund of a stamp tax assessed against and paid by it upon the transfer of the legal title to certain stocks and securities. These were held by taxpayer, a banking and trust company, as trustee of the many private trusts constituting its trust company...

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