STATE STREET TRUST CO. v. HASSETT

Nos. 3829, 3830.

134 F.2d 156 (1943)

STATE STREET TRUST CO. v. HASSETT, Collector. HASSETT, Collector, v. STATE STREET TRUST CO.

Circuit Court of Appeals, First Circuit.

March 3, 1943.


Attorney(s) appearing for the Case

Willard B. Luther and Peabody, Arnold, Batchelder & Luther, all of Boston, Mass., for State Street Trust Co.

George H. Zeutzius, Sp. Asst. to the Atty. Gen., Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and A. F. Prescott, Sp. Assts. to the Atty. Gen., Edmund J. Brandon, U. S. Atty., and George F. Garrity, Asst. U. S. Atty., both of Boston, Mass., for Hassett, Collector.

Before MAHONEY and WOODBURY, Circuit Judges and PETERS, District Judge.


MAHONEY, Circuit Judge.

Cross appeals have been taken from a judgment in favor of the plaintiff, State Street Trust Company, in the sum of $359 with interest. The plaintiff sought a refund under the provisions of Section 800, Schedule A(3) (9), Revenue Act of 1926, Chapter 27, 44 Stat. 9, as amended,1 26 U. S.C.A., Int.Rev.Acts, pages 284, 289, 297 of documentary stamp taxes assessed and paid by it. The facts have been stipulated and are...

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