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CURTIS PUBLISHING COMPANY v. SMITH

Civ. A. No. 13422.

124 F.Supp. 508 (1954)

The CURTIS PUBLISHING COMPANY, a corporation, Plaintiff, v. Francis R. SMITH, Collector of Internal Revenue, Defendant.

United States District Court, E. D. Pennsylvania.

September 24, 1954.

Attorney(s) appearing for the Case

Francis H. Scheetz, Philadelphia, Pa., for plaintiff.

H. Brian Holland, Asst. Atty. Gen., Andrew D. Sharpe, Fred J. Neuland, Sp. Assts. to Atty. Gen., W. Wilson White, U. S. Atty., Norman Kron, Asst. U. S. Atty., Philadelphia, Pa., for defendant.

CLARY, District Judge.

This is an action for the refund of documentary stamp taxes assessed by the Commissioner of Internal Revenue and paid by the taxpayer under Section 1800 of the Internal Revenue Code, 26 U.S.C. § 1800. The Commissioner assessed the taxes upon the plaintiff corporation contending that certain promissory notes issued by that corporation were debentures of such a character as to bring them within the reach of Section 1801 of the Internal Revenue...

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