THE F. & M. SCHAEFER BREWING CO. v. UNITED STATES

No. 386, Docket 23775.

256 F.2d 696 (1958)

THE F. & M. SCHAEFER BREWING CO., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided June 20, 1958.


Attorney(s) appearing for the Case

Thomas C. Burke, of White & Case, New York City (Walter S. Orr and Edmund W. Pavenstedt, of White & Case, New York City, on the brief), for plaintiff-appellee.

Karl Schmeidler, Atty., Dept. of Justice, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Atty., Dept. of Justice, Washington, D. C., Leonard P. Moore, U. S. Atty., and Elliott Kahaner, Asst. U. S. Atty., E. D. N. Y., Brooklyn, N. Y., on the brief), for defendant-appellant.

Before CLARK, Chief Judge, PICKETT, Circuit Judge, and RYAN, District Judge.


PER CURIAM.

The United States appeals from a summary judgment granting The F. & M. Schaefer Brewing Co. recovery of the amount of stamp taxes which it alleged the government had illegally assessed and collected from it. I.R.C.1939, §§ 1800, 1802, levies such a tax on "each original issue, whether on organization or reorganization, of shares or certificates of stock" by any corporation. The transaction here claimed to be subject to the tax did not involve...

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