MERCHANTS NAT. BANK OF MOBILE v. UNITED STATES

No. 44094.

37 F.Supp. 931 (1941)

MERCHANTS NAT. BANK OF MOBILE v. UNITED STATES.

Court of Claims.

April 7, 1941.


Attorney(s) appearing for the Case

D. F. Prince, of Washington, D. C. (Geo. E. H. Goodner, of Washington, D. C., on the brief), for plaintiff.

Hubert L. Will, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.


WHALEY, Chief Justice.

The question presented in this case is whether plaintiff is entitled to a refund of the stamp tax paid by it on 20,000 shares of its preferred stock which it issued to the Reconstruction Finance Corporation. The tax was collected under section 800 of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Acts, page 284, and that act as amended by section 722 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev. Acts, page 629, by which sections a stamp tax...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases