Occidental Life Ins. v. Rogan

WILBUR, Circuit Judge.

This is an appeal from the judgment of the United States District Court for the Southern District of California, denying recovery of documentary stamp taxes alleged to have been erroneously and illegally assessed and collected.

Appellant is an insurance company incorporated in California. The states in which it does business include 'California, Idaho, Iowa, Washington and Wyoming, and as provided by the laws of those states it made deposits of securities with their *1012respective Insurance Commissioners or analogous officers, for the protection of its policyholders. From…