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SOUTHERN PAC. CO. v. BERLINER

No. 25664-R.

78 F.Supp. 696 (1948)

SOUTHERN PAC. CO. v. BERLINER, Former Collector of Internal Revenue.

District Court, N. D. California, S. D.

July 16, 1948.

Attorney(s) appearing for the Case

George L. Buland and Frank J. Gallagher, both of San Francisco, Cal., for plaintiff.

Frank J. Hennessy, U. S. Atty., and William E. Licking, Asst. U. S. Atty., both of San Francisco, Cal. (Theron Lamar Caudle, Asst. Atty. Gen., and Andrew D. Sharpe and F. A. Michels, Sp. Assts. to Atty. Gen., on the brief), for defendant.

ROCHE, District Judge.

Plaintiff seeks to recover the sum of $46,687.95 with interest, on account of an alleged overpayment of documentary stamp taxes. The tax was levied on shares of no-par value stock issued in exchange for par value stock and the question for decision is whether, under the circumstances of this case, such issue constituted an "original issue" within the meaning of Sections 1800 and 1802 of the Internal Revenue Code.1

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