Berkeley Savings & Loan Ass'n v. United States

COOLAHAN, District Judge:

This is a suit for a refund of federal documentary stamp taxes, and interest thereon, which the plaintiff paid to the Commissioner of Internal Revenue under protest after the Commissioner determined that land transactions in which the plaintiff involved itself were of such a nature that federal documentary tax stamps should have been purchased and affixed to certain deeds conveying realty. Claim for refund having been made and disallowed, and the parties having entered into a stipulation as to the facts in this action, the matter is presently properly before the court…