Baltimore & Ohio Railroad v. United States

Thé appellant brought an action in the Court of Claims against the United States to recover the sum of $55,-158.00, alleged tc have been illegally exacted as stamp taxes upon thirteen deeds of conveyance made and delivered to appellant by its subsidiary companies. The deeds were without valuable consideration and were executed for the sole purpose of transferring legal title to enable appellant to mortgage the property conveyed. On February 11, 1915, before the delivery of these deeds, appellant exhibited three of them to the Commissioner of'Internal Revenue and asked for a ruling, thereby…