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MIDDLE STATES PETROLEUM CORP. v. UNITED STATES

No. 42714.

18 F.Supp. 945 (1937)

MIDDLE STATES PETROLEUM CORPORATION v. UNITED STATES.

Court of Claims.

May 3, 1937.

Attorney(s) appearing for the Case

Thaddeus G. Benton, of New York City (Conrad E. Cooper, of Tulsa, Okl., on the briefs), for plaintiff.

Guy Patten, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

GREEN, Judge.

On January 2, 1930, the plaintiff issued 299,954 shares of Class A stock and 895,529 shares of Class B stock to certain voting trustees pursuant to an agreement made with the stockholders of a group of insolvent corporations engaged in the production and sale of crude oil for the purpose of a reorganization. The Commissioner of Internal Revenue exacted a stamp tax of 2 cents a share on the issuance of this stock under the provisions of Schedule A, par...

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