DUFFY, Chief Judge.
In this action plaintiff seeks to recover $11,686.98 assessed as a documentary stamp tax under § 1802(a) Internal Revenue Code of 1939. Plaintiff and defendant each moved for summary judgment. This appeal is from the judgment entered in favor of plaintiff taxpayer.
On September 30, 1949, taxpayer, a New Jersey corporation, pursuant to authorization by its Board of Directors, transferred $11,874,950 from its capital surplus and net...
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