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MASTER INSTITUTE OF UNITED ARTS v. UNITED STATES

No. 252, Docket 20963.

167 F.2d 955 (1948)

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

Circuit Court of Appeals, Second Circuit.

May 13, 1948.

Attorney(s) appearing for the Case

Greenbaum, Wolff & Ernst, of New York City (Jones J. Shapiro and Milton Ross, of Brooklyn, N. Y., of counsel), for plaintiff-appellant.

John F. X. McGohey, U. S. Atty., of New York City (James A. Devlin, Asst. U. S. Atty., of New York City, of counsel), for defendant-appellee.

Before L. HAND, AUGUSTUS N. HAND and CHASE, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge.

The plaintiff brought this action to recover a refund of $1,724.36 paid by it to a Collector of Internal Revenue as a documentary stamp tax under Section 1801 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 1801, upon a modification agreement made in 1944 between the plaintiff obligor and a New York corporation which was the obligee on a bond and mortgage for $1,674,800 dated and issued in 1935 and due December 31, 1949...

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