Anglim

This is an action to recover taxes for the years 1938 and 1939 paid by the Bank of America, National Trust & Savings Association as disbursing agent for the Transamerica Corporation. The tax was withheld by the Bank of America from dividends on Transamerica stock owned by nonresident alien shareholders to whom the dividends were payable, pursuant to 26 U.S.C.A.Int.Rev.Code, § 143(b), which requires one paying gross income to a nonresident alien to withhold 10 per cent thereof as a withholding tax to be retained and paid to the Collector of Internal Revenue. Although the plaintiff was merely a disbursing agent for the Transamerica Corporation the statute makes it the duty of such agent to withhold the 10 per cent *8 tax from the stockholders and makes the disbursing agent liable for the tax. Under these circumstances it is a “taxpayer” as defined by 26 U.S.C.A.Int.Rev.Code, § 3797(a) (14), and so comes within the meaning of 26 U.S.C.A.Int.Rev.Code, § 322 authorizing refunds to be paid to “taxpayers”. Houston Street Corp. v. Commissioner of Int.Rev., 5 Cir., 84 F.2d 821 . Subsequent to the payment of this tax by the plaintiff it was determined by the Commissioner of Internal Revenue…