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KERR v. UNITED STATES

No. 8021.

131 F.2d 450 (1942)

KERR v. UNITED STATES.

Circuit Court of Appeals, Seventh Circuit.

Rehearing Denied December 16, 1942.

Attorney(s) appearing for the Case

Harold A. Smith and Robert McDougal, Jr., both of Chicago, Ill. (Winston, Strawn & Shaw, of Chicago, Ill., of counsel), for appellant.

Samuel O. Clark, Jr., Asst. Atty. Gen. (Sewall Key and George H. Zeutzius, Sp. Assts. to Atty. Gen., and J. Albert Woll, U. S. Atty., and Austin Hall, Asst. U. S. Atty., both of Chicago, Ill., of counsel), for appellee.

Before SPARKS, KERNER, and MINTON, Circuit Judges.

MINTON, Circuit Judge.

The plaintiff-appellant sued the United States to recover certain documentary stamp taxes paid upon a deed and the issuance of some stock. The right of the plaintiff-appellant to recovery depends upon whether there was legal delivery of a deed in exchange for stock of a corporation. If there was a legal delivery of the deed, the issuance of the stock was authorized, and the stamp tax properly assessed.

The trial court found the deed...

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