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CROWN ZELLERBACH CORP. v. ANGLIM

No. 28140.

109 F.Supp. 514 (1952)

CROWN ZELLERBACH CORP. v. ANGLIM.

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

December 29, 1952.

Attorney(s) appearing for the Case

T. W. Dahlquist, C. L. Barnard and Orrick, Dahlquist, Neff & Herrington, San Francisco, Cal., for plaintiff.

Ellis N. Slack, Acting Asst. Atty. Gen. and Andrew D. Sharpe and F. A. Michels, Sp. Assts. to Atty. Gen., Chauncey Tramutolo, U. S. Atty. and Macklin Fleming, Asst. U. S. Atty., San Francisco, Cal., for defendant.

GOODMAN, District Judge.

Plaintiff seeks recovery of $22,082.08, the documentary stamp tax levied, pursuant to section 1802(a) of the Internal Revenue Code, Title 26 U.S.C., upon an issue of its stock. The facts have been stipulated. The sole question of law is whether or not the stock issue upon which the tax was levied was an "original issue" subject to the tax imposed by section 1802(a).

The term "original issue" is not statutorily defined. Section 1802...

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