Chesapeake & O. Ry. Co. v. Hoey

MANDELBAUM, District Judge.

This is a tax refund suit. The plaintiff and the defendant have made cross-motions for judgment on the pleadings.

The sole issue is whether the “Amending Agreement” of February 1, 1936 is a new “agreement to sell” and thus a new taxable event within the meaning and in*420tent of Section 800, Schedule A-3 of Title VIII of the Revenue Act of 1926, as amended.

The plaintiff duly filed its claim for refund of $15,292 of documentary stamp taxes claimed to have been erroneously and unlawfully collected by the defendant. The claim was rejected and the instant suit followed.

The…