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FIDELITY-BALTIMORE NATIONAL BANK v. UNITED STATES

No. 9078.

328 F.2d 953 (1964)

FIDELITY-BALTIMORE NATIONAL BANK, a body corporate, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals Fourth Circuit.

Decided March 10, 1964.

Attorney(s) appearing for the Case

Bernard J. Schoenberg, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Meyer Rothwacks and Philip R. Miller, Attorneys, Department of Justice, Joseph D. Tydings, U. S. Atty., and Robert W. Kernan, First Asst. U. S. Atty., on brief), for appellant.

George D. Hubbard, Baltimore, Md. (Semmes, Bowen & Semmes, Baltimore, Md., on brief), for appellee.

Before HAYNSWORTH, BOREMAN and BRYAN, Circuit Judges.

HAYNSWORTH, Circuit Judge.

Sometime after the merger of a national bank and a state bank, to operate thereafter under the charter of the national bank, the Commissioner asserted the stamp tax obligations which are the subject of this controversy. He contended that original issue stamp taxes were required, measured by the aggregate par value of the stock issued to the stockholders of the state bank, and, in addition, measured by the aggregate par value of the stock...

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