Westmoreland Coal Co. v. MacLaughlin

KIRKPATRICK, District Judge.

This is an action at law, brought to recover $4,000 paid for United States revenue stamps which the plaintiff was required to purchase and affix to its minute book in consequence of a transaction which the department held to be a transfer to its stockholders of the right to receive shares of stock.

Jury trial was waived and a stipulation of facts filed which constitutes the most important part of the record.

The pertinent words of the statute (Revenue Act of 1926, tit. 8 [section 800 et seq.], Schedule A(3), 26 USCA § 901, Schedule A (3) impose a stamp tax “on all…