MASTER INSTITUTE OF UNITED ARTS v. UNITED STATES

Civ. No. 29-238.

71 F.Supp. 947 (1947)

MASTER INSTITUTE OF UNITED ARTS, Inc., v. UNITED STATES.

District Court, S. D. New York.

April 25, 1947.


Attorney(s) appearing for the Case

Greenbaum, Wolff & Ernst, of New York City, for plaintiff.

John F. X. McGohey, U. S. Dist. Atty., and James A. Devlin, U. S. Dist. Atty., both of New York City, for defendant.


SMITH, District Judge.

This is an action brought by the plaintiff taxpayer to recover the sum of $1,724.36 paid by the plaintiff on July 19, 1944 to the Collector of Internal Revenue, 3rd District of New York, as a documentary stamp tax under Sec. 1801, Internal Revenue Code, 26 U.S.C.A. Int.Rev. Code, § 1801, upon a modification agreement of 1944 between the plaintiff obligor and a New York corporation obligee on a bond and mortgage dated and issued in 1935...

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