WYZANSKI, District Judge.
This is a suit for refund of federal stock issue taxes paid by the plaintiff Cabot Corporation (Cabot) under Int. Rev.Code § 4301 with respect to the issuance of certain shares of its capital stock under the circumstances hereinafter stated. The defendant counterclaimed for additional federal stock issue taxes as well as for federal stock transfer taxes claimed to be due under Int.Rev.Code §§ 4301 and 4321, respectively, with...
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