NILES-BEMENT-POND CO. v. FITZPATRICK

Civ. 3988.

112 F.Supp. 132 (1953)

NILES-BEMENT-POND CO. v. FITZPATRICK, Collector of Internal Revenue.

United States District Court D. Connecticut.

April 28, 1953.


Attorney(s) appearing for the Case

Benjamin Hinman, Shipman & Goodwin, Hartford, Conn., for plaintiff.

Adrian W. Maher, U. S. Atty., and Edward J. Lonergan, Asst. U. S. Atty., Hartford, Conn., David A. Wilson, Jr., Special Asst. to the Atty. Gen., Washington, D. C., for defendant.


SMITH, District Judge.

This action seeks to recover $3,437.50 stamp taxes imposed and paid under Section 1801 Internal Revenue Code, 26 U.S. C.A. § 1801.

Finding of Facts.

1. Taxpayer, Niles-Bement-Pond, is now and at all times hereafter mentioned was a corporation organized and existing under the laws of the State of New Jersey and having its principal place of business in the Town of West Hartford, Connecticut.

2. The defendant, John...

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