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CITY BANK FARMERS TRUST CO. v. HOEY

38 F.Supp. 560 (1941)

CITY BANK FARMERS TRUST CO. v. HOEY, U. S. Collector of Internal Revenue for Second District of New York.

District Court, S. D. New York.

April 22, 1941.

Attorney(s) appearing for the Case

Mitchell, Taylor, Capron & Marsh, of New York City (Rollin Browne and George Craven, both of New York City, of counsel), for plaintiff.

John T. Cahill, U. S. Atty., of New York City (Myles J. Lane, Asst. U. S. Atty., of New York City, of counsel), for defendant.

BYERS, District Judge.

Decision is required as to whether certain corporate stocks, formerly held by the Bank of America Trust Company (hereinafter called "Bank of America") in a fiduciary or custodial capacity, were "transferred" to the plaintiff, City Bank Farmers Trust Company (hereinafter called "City Bank"), through the corporate merger of those companies, so as to require the payment of a documentary stamp tax.

The merger resulted from appropriate corporate...

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