STERLING v. UNITED STATES

No. 6204.

26 F.Supp. 488 (1939)

STERLING v. UNITED STATES.

District Court, D. Maryland.

February 20, 1939.


Attorney(s) appearing for the Case

William L. Marbury, Jr., and Julian de Bruyn-Kops, Jr., both of Baltimore, Md., for petitioner.

G. Randolph Aiken, Asst. U. S. Atty., of Baltimore, Md., and Edward F McMahon, Asst. 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 the provisions of Schedule A (1), Title 8 (section 800 et seq.), of the Revenue Act of February 26th, 1926, 44 Stat. 101, as amended by Section 721 of the Revenue Act of 1932, and Resolution of June 28, 1935, Chapter 333, 49 Stat. 431, 26 U.S.C.A. § 901, by reason of the...

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