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SOUTHERN PAC. CO. v. BERLINER

No. 12117.

176 F.2d 671 (1949)

SOUTHERN PAC. CO. v. BERLINER.

United States Court of Appeals Ninth Circuit.

August 18, 1949.

Attorney(s) appearing for the Case

George L. Buland and Frank J. Gallagher, San Francisco, Cal., for appellant.

Theron Lamar Caudle, Asst. Atty. Gen., Ellis N. Slack, Melva M. Graney and Sumner Redstone, Sp. Assts. to Atty. Gen., Frank J. Hennessy, U. S. Atty., Elmer Collett, Asst. U. S. Atty., San Francisco, Cal., for appellee.

Before STEPHENS, HEALY and BONE, Circuit Judges.

HEALY, Circuit Judge.

The Southern Pacific Company paid under protest an amount of stamp taxes assessed under sections 1800 and 1802(a) of the Internal Revenue Code, 26 U.S.C.A. §§ 1800, 1802(a) and sued unsuccessfully to recover the payment.

The Company was organized under the laws of Kentucky.1 In 1940 it had outstanding 3,772,763.0564 shares of capital stock having a par value of $100 a share, of which all but 210...

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