Central States Life Ins. v. Sheehan

GARDNER, Circuit Judge.

This was an action brought by appellant to recover from appellee as Collector of Internal Revenue, certain documentary stamp taxes paid by it under protest. The case was tried on written stipulation of facts which were later embodied in findings of the court. The court found the issues in favor of the defendant and judgment of dismissal was accordingly entered from which this appeal is prosecuted. The parties will be referred to as they appeared below.

The documents upon which the stamp tax was assessed are of two different characters. The first count or cause of action…