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WISCONSIN PUBLIC SERVICE CORP. v. UNITED STATES

No. 4956.

40 F.Supp. 327 (1941)

WISCONSIN PUBLIC SERVICE CORPORATION v. UNITED STATES.

District Court, E. D. Wisconsin.

July 30, 1941.

Attorney(s) appearing for the Case

Miller, Mack & Fairchild, and Theodore C. Bolliger, all of Milwaukee, Wis., for plaintiff.

B. J. Husting, U. S. Dist. Atty., of Milwaukee, Wis., and George H. Zeutzius, Sp. Asst. to the Atty. Gen., for defendant.

DUFFY, District Judge.

This action is for recovery of one of two alternative sums paid for the purchase of documentary stamps, pursuant to provisions of § 800 et seq. of the Revenue Act of 1926, Ch. 27, 44 Stat. 99, and of Schedule A(1) of Title VIII, § 721 of the Revenue Act of 1932, 47 Stat. 272, 26 U.S.C.A. Int. Rev.Acts, pages 284, 288. Claims for refund were duly made. This action was promptly commenced after the Commissioner of Internal Revenue had...

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