United States Court of Claims November 6, 1933, K-445 (Fidelity Investment Ass'n v. United States)

WHALEY, Judge.

This suit was instituted by plaintiff to recover the sum of $37,985.00 collected by the defendant as documentary stamp tax under Schedule A (1) of the Revenue Acts of 1924 and 1926 on “Special income contracts” and “Special annuity contracts” issued and delivered by plaintiff during the period from February 1, 1925, to December 31, 1928.