Knudsen Creamery Co. of California v. United States

MATHES, District Judge.

This action for refund of documentary stamp taxes paid in accordance with §§ 1800 and 1801 of the Internal Revenue Code, 26 U.S.C. §§ 1800, 1801, having been tried and the cause submitted for decision; and it appearing to the court from the evidence:(1) that the instruments in controversy were “typed on plain white paper and did not bear the corporate seal,” Cf. Niles-Bement-Pond Co. v. Fitzpatrick, 2 Cir., 213 F.2d 305, reversing D.C.D.Conn. 1953, 112 F.Supp. 132; United States v. Ely & Walker Dry Goods Co., 8 Cir., 1953, 201 F.2d 584, 588; Allen v. Atlanta, etc.,…