WHITAKER, Judge.
Plaintiff seeks to recover $264,942.19, which was the total of a Federal documentary stamp tax assessed against plaintiff under sections 1800 and 1802(a) of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. §§ 1800, 1802 (a), and the interest thereon.
The plaintiff is a corporation organized and existing under the laws of the State of New Jersey. From 1901 to 1931 plaintiff issued a total of 8,703,252 shares of common stock...
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