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UNITED STATES v. AMERICAN TRUST & BANKING CO.

No. 8712.

125 F.2d 113 (1942)

UNITED STATES v. AMERICAN TRUST & BANKING CO.

Circuit Court of Appeals, Sixth Circuit.

January 13, 1942.

Attorney(s) appearing for the Case

Samuel H. Levy, of Washington, D. C. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and J. Leonard Lyons, Sp. Assts. to Atty. Gen., and J. B. Frazier, Jr., of Chattanooga, Tenn., on the brief), for appellant.

Vaughn Miller, of Chattanooga, Tenn. (Miller, Miller & Martin, of Chattanooga, Tenn., on the brief), for appellee.

Before SIMONS, MARTIN, and McALLISTER, Circuit Judges.

McALLISTER, Circuit Judge.

The question for determination in this case is whether an instrument, issued by appellee and designated a "Certificate of Participation," is subject to the Stamp Tax imposed in Schedule A-1, Title VIII, § 800 et seq., of the Revenue Act of 1926, 26 U.S.C.A. Int.Rev.Acts, pages 284 et seq., 288. The certificate is in the following form:

"Certificate of Participation

"American Trust and Banking Company of Chattanooga...

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