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CROWN CORK & SEAL CO. v. UNITED STATES

No. 49006.

94 F.Supp. 117 (1950)

CROWN CORK & SEAL CO., Inc. v. UNITED STATES.

United States Court of Claims.

Decided December 5, 1950.

Attorney(s) appearing for the Case

N. Barr Miller, Washington, D. C., for plaintiff. J. Marvin Haynes and F. Eberhart Haynes, Washington, D. C., on the briefs.

H. S. Fessenden, Washington, D. C., with whom was Asst. Atty. Gen. Theron Lamar Caudle and Andrew D. Sharpe, Sp. Asst. to Atty. Gen., for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.

MADDEN, Judge.

This is a suit to recover the cost of documentary stamps which the Government required the plaintiff to purchase and cancel when it issued certain shares of stock. The plaintiff contends that most of the shares issued were not taxable.

In 1945 the plaintiff issued 147,533 shares of new $2 cumulative preferred stock in exchange for the same number of old $2.25 cumulative preferred stock. The old stock had a stated value of $42.50 per share and...

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