COMMERCIAL CREDIT CO. v. HOFFERBERT

Civ. A. No. 4864.

93 F.Supp. 562 (1950)

COMMERCIAL CREDIT CO. v. HOFFERBERT.

United States District Court Maryland, Civil Division.

October 24, 1950.


Attorney(s) appearing for the Case

Berthold Muecke, Jr. (Heaton, Mules & Ireton), Baltimore, Md., for plaintiff.

Bernard J. Flynn, U. S. Atty., Norman P. Ramsey, Asst. U. S. Atty., Baltimore, Md., Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe, Fred J. Neuland, Sp. Assts. to Atty. Gen., for defendant.


CHESNUT, District Judge.

This is a federal documentary stamp tax case arising under the Internal Revenue Code, 26 U.S.C.A. § 1801, reading in part as follows: "On all bonds, debentures, or certificates of indebtedness issued by any corporation, and all instruments, however termed, issued by any corporation with interest coupons or in registered form, known generally as corporate securities, on each $100 of face value or fraction thereof, 11 cents: * * *."

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