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OHIO STATE LIFE INS. CO. v. BUSEY

Civil Action No. 292.

56 F.Supp. 410 (1944)

OHIO STATE LIFE INS. CO. v. BUSEY, Collector of Internal Revenue.

District Court, S. D. Ohio, E. D.

May 2, 1944.

Attorney(s) appearing for the Case

Clarence L. Peterson and Arnold, Wright, Purpus & Harlor, all of Columbus, Ohio, for plaintiff.

Calvin Crawford, U. S. Atty., of Cincinnati, Ohio, and Samuel O. Clark, Jr., Asst. Atty. Gen., and Andrew D. Sharpe and Geo. H. Zeutzius, Assts. to Atty. Gen., for defendant.

UNDERWOOD, District Judge.

The Ohio State Life Insurance Company filed its complaint herein against Harry F. Busey, Collector of Internal Revenue, seeking to recover the sum of $501.60 assessed against the plaintiff and paid by it as documentary stamp taxes with respect to its issuance of stock dividends. The defendant has filed his answer; briefs have been filed on behalf of both plaintiff and defendant; a stipulation has been agreed upon and filed, and upon these...

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