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GENERAL MOTORS ACCEPTANCE CORPORATION v. HIGGINS

60 F.Supp. 979 (1945)

GENERAL MOTORS ACCEPTANCE CORPORATION v. HIGGINS, Collector of Internal Revenue.

District Court, S. D. New York.

March 28, 1945.

Attorney(s) appearing for the Case

John Thomas Smith, of New York City (Anthony J. Russo, of New York City, of counsel), for plaintiff.

John F. X. McGohey, U. S. Atty., of New York City (Louis Bender, of New York City, of counsel), for defendant.

CONGER, District Judge.

This is an action to recover $25,000 paid as a documentary stamp tax levied upon certain corporate obligations issued by the plaintiff in 1935. The case was tried without a jury on stipulated facts and certain documents offered in evidence.

It appears that the plaintiff corporation which was engaged solely in the business of providing a financing service for dealers selling products of the General Motors Corporation and the retail customers...

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