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CALIFORNIA ELECTRIC POWER CO. v. UNITED STATES

No. 7888-BH.

89 F.Supp. 269 (1950)

CALIFORNIA ELECTRIC POWER CO. v. UNITED STATES.

United States District Court S. D. California, Central Division.

March 16, 1950.

Attorney(s) appearing for the Case

Dempsey, Thayer, Deibert & Kumler, Los Angeles, Cal., for plaintiff.

Ernest A. Tolin, United States Attorney, E. H. Mitchell and Edward R. McHale, Assistant United States Attorneys, Eugene Harpole and James D. Pettus, Special Attorneys, Bureau of Internal Revenue, Los Angeles, Cal., for defendant.

HARRISON, District Judge.

This is an action to recover the sum of $4,549.51, alleged to have been erroneously exacted from the plaintiff, under Section 1802(a) of the Internal Revenue Code, Title 26 U.S.C.A., prior to the amendment of 1947, as a documentary stamp tax upon a certain issue of stock by plaintiff. The question for decision is whether the entire issue or only a part thereof of plaintiff's new preferred stock constituted an original issue within the meaning...

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