Baker v. United States

McLELLAN, District Judge.'

This action at law to recover taxes paid to the defendant by the purchase and cancellation of stock transfer stamps was heard without a jury upon a stipulation of facts. The facts are as they appear in the stipulation, and in view of the briefs and the oral arguments, no extended summary of the facts there appearing seems necessary.

As stated in substance in the defendant’s brief, the question presented is whether the admitted transfers of common voting trust shares or certificates constituted taxable transfers within the meaning of section 800 and Schedule A (3),…