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NIAGARA HUDSON POWER CORPORATION v. HOEY

No. 160.

117 F.2d 414 (1941)

NIAGARA HUDSON POWER CORPORATION v. HOEY, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

February 3, 1941.

Attorney(s) appearing for the Case

Horace R. Lamb, of New York City (Le Boeuf, Machold & Lamb and Craigh Leonard, all of New York City, on the brief), for plaintiff-appellant.

Samuel Brodsky, Asst. U. S. Atty., of New York City (John T. Cahill, U. S. Atty., of New York City, on the brief), for defendant-appellee.

Before SWAN, CHASE, and CLARK, Circuit Judges.

CLARK, Circuit Judge.

The question here presented is whether or not a corporation resulting from a consolidation of two existing corporations under § 86 of the New York Stock Corporation Law, Consol.Laws, c. 59, is liable for the federal documentary stamp tax levied by Section 800, Schedule A-3, of Title VIII of the Revenue Act of 1926, c. 27, 44 Stat. 9, 99, 101, as amended by Section 723(a) of the Revenue Act of 1932, c. 209, 47 Stat. 169, 272, 26 U.S.C. A...

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