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CAMPBELL RIVER TIMBER CO. v. VIERHUS

No. 8385.

15 F.Supp. 399 (1936)

CAMPBELL RIVER TIMBER CO., Limited, v. VIERHUS, Collector of Internal Revenue.

District Court, W. D. Washington, S. D.

May 9, 1936.

Attorney(s) appearing for the Case

Wright, Jones & Bronson, of Seattle, Wash., for plaintiff.

J. Charles Dennis, U. S. Atty., and Owen P. Hughes, Asst. U. S. Atty., both of Tacoma, Wash., and Thomas R. Winter, Sp. Atty., Bureau of Internal Revenue, of Seattle, Wash., for defendant.

The plaintiff corporation brings this suit against the defendant collector of internal revenue to recover, with interest, an amount collected from the plaintiff by the defendant as a tax under Schedule A (1), title 8 (section 807) of the Revenue Act of 1926 (44 Stat. 101), as amended by section 721 (a) of the Revenue Act of 1932 (47 Stat. 272 [see 26 U.S.C.A. § 901]), which imposes a tax of 10 cents, in respect of bonds, debentures, or certificates of indebtedness issued...

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