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McLOUTH STEEL CORPORATION v. UNITED STATES

No. 58-60.

319 F.2d 167 (1963)

McLOUTH STEEL CORPORATION v. The UNITED STATES.

United States Court of Claims.

June 7, 1963.

Attorney(s) appearing for the Case

Ernest Getz, Detroit, Mich., for plaintiff.

Conrad T. Hubner, Jr., San Francisco, Cal., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. Edward S. Smith, Lyle M. Turner, Philip R. Miller, John F. Palmer and Earl L. Huntington, Washington, D. C., were on the briefs.

Before JONES, Chief Judge, REED, Justice (Ret.), sitting by designation, and LARAMORE, DURFEE and DAVIS, Judges.

REED, Justice (Ret.), sitting by designation.

Sections 1800, 1801 of the Internal Revenue Code of 1939 impose an ad valorem documentary stamp tax on "all bonds, debentures, or certificates of indebtedness issued by any corporation * * *."1 We are called upon to determine whether two instruments issued by the taxpayer in 1953 are bonds within the meaning of this statute.

The taxpayer, McLouth Steel Corporation, considered the instruments...

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