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JONES v. MAGRUDER

Civil Action No. 1138.

42 F.Supp. 193 (1941)

JONES et al. v. MAGRUDER, Collector of Internal Revenue.

District Court, D. Maryland.

December 19, 1941.

Attorney(s) appearing for the Case

H. H. Walker Lewis, of Baltimore, Md., for plaintiff.

Bernard J. Flynn, U. S. Atty., of Baltimore, Md., for defendant.

CHESNUT, District Judge.

The question to be decided in this case is whether a deed of a leasehold interest, for ninety-nine years renewable forever, in Maryland lands requires a federal tax stamp under the Revenue Act of 1932, § 725, 26 U.S.C.A. Int.Rev.Acts, page 635, now codified in 26 U.S.C.A. Internal Revenue Code, § 3482, which reads as follows:

"8. Conveyances: Deed, instrument, or writing, delivered on or after the 15th day after the date...

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