Greyhound Corp. v. United States

DUFFY, Circuit Judge.

This is an appeal from a judgment for the defendant in a civil action brought by taxpayer for the recovery of documentary stamp taxes paid by it in the years 1948 and 1949.

Prior to December 31, 1948, taxpayer, a Delaware corporation, was the owner of all of the capital stock of Central Greyhound Lines, Inc., a Delaware corporation; Great Lakes Greyhound Lines, Inc., a Michigan corporation; Illinois Greyhound Lines, Inc., an Illinois corporation; Ohio Greyhound Lines, Inc., an Ohio corporation; Dixie Greyhound Lines, Inc., a Delaware corporation; Florida Greyhound Lines,…