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NILES-BEMENT-POND CO. v. FITZPATRICK

No. 122, Docket 22881.

213 F.2d 305 (1954)

NILES-BEMENT-POND CO. v. FITZPATRICK.

United States Court of Appeals, Second Circuit.

Decided May 5, 1954.

Attorney(s) appearing for the Case

Benjamin Hinman, Hartford, Conn. (Shipman & Goodwin, Hartford, Conn. of counsel), for plaintiff-appellant.

H. Brian Holland, Asst. Atty. Gen. (Ellis N. Slack, Fred E. Youngman, Special Assts. to Atty. Gen., Simon S. Cohen, U. S. Atty., Hartford, Conn., on the brief), for defendant-appellee.

Before CLARK, MEDINA and HARLAN, Circuit Judges.

HARLAN, Circuit Judge.

This appeal brings before us a question as to the applicability of the stamp tax sections of the Internal Revenue Code, 26 U.S.C. §§ 1800, 1801, to corporate "promissory notes" issued to a banking institution for a loan.

The District Court, after a trial, filed a memorandum decision containing Findings of Fact and Conclusions of Law, and, relying upon our decision in General Motors Acceptance Corp. v. Higgins, 2 Cir.,

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