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PREMIER SHARES, INC. v. ROTHENSIES

No. 7563.

117 F.2d 809 (1941)

PREMIER SHARES, Inc., v. ROTHENSIES, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

February 19, 1941.

Attorney(s) appearing for the Case

William H. S. Wells, of Philadelphia, Pa. (Saul, Ewing, Remick & Saul, of Philadelphia, Pa., on the brief), for appellant.

J. Leonard Lyons, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to the Atty. Gen., and Gerald A. Gleeson, U. S. Atty., of Philadelphia, Pa., on the brief), for appellee.

Before BIGGS, MARIS and GOODRICH, Circuit Judges.

MARIS, Circuit Judge.

Section 800, Title VIII of the Revenue Act of 1926, and Schedule A(3) as amended by Section 723 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, pages 284, 290, imposes a stamp tax, inter alia, upon transfers of legal title to or rights to receive shares of stock in a corporation. Acting under these statutory provisions the Collector assessed a stock transfer tax upon Premier Shares, Inc., the plaintiff. The plaintiff paid the tax under...

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