UNITED FUNDS v. NEE

No. 3955.

72 F.Supp. 134 (1947)

UNITED FUNDS, Inc., v. NEE.

District Court, W. D. Missouri, W. D.

June 18, 1947.


Attorney(s) appearing for the Case

Roach & Brenner, of Kansas City, Mo., for plaintiff.

Sam M. Wear, U.S. Atty, and Richard H. Musser, Asst. U.S. Atty., both of Kansas City, Mo., for defendant.


REEVES, District Judge.

This is an action for the recovery of documentary stamp taxes in the sum of $5,849.95 exacted by the defendant upon notice and levy dated November 13, 1944, and paid November 20, 1944. A demand for the return of the amount paid was made on July 3, 1945. The collector failed and refused to comply with the demand of the plaintiff and this suit followed.

The plaintiff is an investment trust and was incorporated October 8, 1940. It was...

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