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CALIFORNIA ELECTRIC CO. v. UNITED STATES

No. 45543.

57 F.Supp. 957 (1944)

CALIFORNIA ELECTRIC CO., Limited, v. UNITED STATES.

Court of Claims.

December 4, 1944.

Attorney(s) appearing for the Case

Walter G. Moyle, of Washington, D. C. (Ernest H. Oliver, of Washington, D. C., on the brief), for plaintiff.

Daniel F. Hickey, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, LITTLETON, WHITAKER, and MADDEN, Judges, and BOOTH, Chief Justice (retired), recalled.

LITTLETON, Judge.

Plaintiff insists that it was not subject to assessment for any of the tax in question under section 800, Schedule A(3), Revenue Act of 1926, as amended by section 723 of the Revenue Act of 1932, 26 U.S.C.A.Int. Rev.Acts; that these sections do not impose a tax upon other than sales or transfers of legal title to shares of stock, and claims that none of the deliveries or transfers described in the findings, and summarized in finding 20, were taxable...

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