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EMPIRE TRUST CO. v. HOEY

No. 174.

103 F.2d 430 (1939)

EMPIRE TRUST CO. v. HOEY, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

April 17, 1939.

Attorney(s) appearing for the Case

Leon E. Spencer, Sp. Asst. to Atty. Gen. (William L. Lynch, Asst. U. S. Atty., of New York City, of counsel), for appellant.

Hughes, Richards, Hubbard & Ewing, of New York City (Francis C. Reed, of New York City, of counsel), for appellee.

Before L. HAND, AUGUSTUS N. HAND, and CHASE, Circuit Judges.

L. HAND, Circuit Judge.

The defendant, a collector of internal revenue, appeals from a judgment against him for excise taxes, collected by him on July 31, 1935, under color of Tit. 8, § 800, Schedule A 2, of the Revenue Act of 1926, 44 Stat. 9, 99, 101, 26 U.S.C.A. §§ 900, 902 (a). That section imposed a tax "for and in respect of the several * * * documents * * * described in Schedule A"; and Schedule A imposed a tax of ten cents "on each original...

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