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CHESAPEAKE & O. RY. CO. v. HOEY

39 F.Supp. 419 (1941)

CHESAPEAKE & O. RY. CO. v. HOEY, Collector of Internal Revenue.

District Court, S. D. New York.

April 1, 1941.

Attorney(s) appearing for the Case

White & Case, of New York City, and J. C. Kauffman, of Cleveland, Ohio (Russell D. Morrill, of New York City, and John B. Marshall, of Cleveland, Ohio, of counsel), for plaintiff.

John T. Cahill, U. S. Atty., for Southern District of New York, of New York City (William L. Lynch, Asst. U. S. Atty., of New York City, of counsel), for defendant.

MANDELBAUM, District Judge.

This is a tax refund suit. The plaintiff and the defendant have made cross-motions for judgment on the pleadings.

The sole issue is whether the "Amending Agreement" of February 1, 1936 is a new "agreement to sell" and thus a new taxable event within the meaning and intent of Section 800, Schedule A-3 of Title VIII of the Revenue Act of 1926, as amended.

The plaintiff duly filed...

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