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LEDERER v. FIDELITY TRUST CO.

No. 184.

267 U.S. 17 (1925)

45 S.Ct. 206

69 L.Ed. 494

EPHRAIM LEDERER, COLLECTOR OF INTERNAL REVENUE FOR THE FIRST DISTRICT OF THE STATE OF PENNSYLVANIA, v. FIDELITY TRUST COMPANY.

Supreme Court of United States.

Decided January 26, 1925.

Attorney(s) appearing for the Case

Mr. Alfred A. Wheat, Special Assistant to the Attorney General, with whom Mr. Solicitor General Beck was on the brief, for petitioner.

Mr. H. Gordon McCough, with whom Mr. James McMullan was on the brief, for respondent.

MR. JUSTICE HOLMES delivered the opinion of the Court.

This is a suit by the Fidelity Trust Company to recover $450 and interest, paid by it under protest for internal revenue stamps which the Collector, Lederer, required it to attach to railroad equipment certificates drawn in a form set forth. The parties agree that the only question is whether these certificates are subject to a stamp tax under the Act of February 24, 1919...

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