AUGUSTUS N. HAND, Circuit Judge.
The Chesapeake and Ohio Railway Company brought this action against a Collector of Internal Revenue for a refund of stamp taxes amounting to $15,292 paid on January 31, 1938, on the transfer to it of 167,300 shares of common stock of the New York, Chicago & St. Louis Railroad Company and 215,000 shares of common stock of the Erie Railroad Company of the par value of $100 per share.
The transfer on January 31, 1938, was...
Let's get started
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.