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W. T. GRANT CO. v. DUGGAN

18 F.Supp. 724 (1937)

W. T. GRANT CO. v. DUGGAN.

District Court, S. D. New York.

February 25, 1937.

Attorney(s) appearing for the Case

Wollman & Wollman, of New York City (Edward S. Seidman and Achilles H. Kohn, both of New York City, of counsel), for plaintiff.

Lamar Hardy, U. S. Atty., of New York City (George B. Schoonmaker, Asst. U. S. Atty., of New York City, of counsel), for defendant.

PATTERSON, District Judge.

The questions presented by the defendant's motion to dismiss the amended complaint are whether an issue of stock put out by the plaintiff was subject to stamp tax under the Revenue Act of 1926, and if so whether the amount of tax collected was excessive. The suit is one to recover the tax paid under protest.

The facts pleaded in the amended complaint and taken to be true for purposes of the present motion are these: The plaintiff...

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