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UNITED STATES v. SEATTLE BANK

No. 267.

321 U.S. 583 (1944)

64 S.Ct. 713

88 L.Ed. 944

UNITED STATES v. SEATTLE-FIRST NATIONAL BANK.

Supreme Court of United States.

Decided March 27, 1944.

Attorney(s) appearing for the Case

Mr. Valentine Brookes, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., and Messrs. Sewall Key, J. Louis Monarch, and Morton K. Rothschild were on the brief, for the United States.

Mr. Arnold L. Graves, with whom Mr. B.H. Kizer was on the brief, for respondent.

MR. JUSTICE MURPHY delivered the opinion of the Court.

Respondent initiated this suit to recover the amount of the documentary stamp tax, penalty and interest which had been exacted under the Revenue Act of 1926, as amended, in connection with a statutory consolidation of banks under § 3 of the National Banking Act.1 The District Court entered judgment for respondent for the amount of the tax and interest, 44 F.Supp...

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