[DOWNLOAD] "Belden Mfg. Co. v. Jarecki." by United States Court of Appeals Seventh Circuit. # Book PDF Kindle ePub Free
eBook details
- Title: Belden Mfg. Co. v. Jarecki.
- Author : United States Court of Appeals Seventh Circuit.
- Release Date : January 05, 1951
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 56 KB
Description
Plaintiff, an Illinois corporation, on November 17, 1948, borrowed $1,000,000 from The First National Bank of Chicago (hereinafter referred to as the Bank) and as evidence thereof issued its promissory note, payable to the Bank. Plaintiff, under protest, paid a stamp tax assessed by the defendant, Collector of Internal Revenue, in the amount of $1,100. A claim for refund on the ground that the tax had been illegally and erroneously collected was filed with the defendant and rejected by the Commissioner of Internal Revenue on March 27, 1950. Action was instituted in the district court for recovery of the amount of tax so paid, which resulted in a judgment in favor of the plaintiff in the sum of $1,100, with interest and costs. From this adverse judgment defendant appeals.
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