B. F. Avery & Sons Co. v. Glenn

HAMILTON, District Judge.

These actions are suits by the plaintiff, a Delaware corporation, against the defendant Collector of Internal Revenue for the District of Kentucky, seeking to recover from him documentary stamp taxes claimed to have been wrongfully paid by the plaintiff upon alleged transfers and rights to receive stock under section 723 (a), (c) of the Revenue Act of 1932, 47 Stat. 272, U.S.C.A. title 26, c. 7, § 902 (b). The sum sought to be recovered in case No. 1775 is $8,378.96, with interest from date of payment, and in No. 1845, $4,892.52, with interest from date of payment.

The…