Pennsylvania Co. for Insurances on Lives & Granting Annuities v. United States

GANEY, District Judge.

This is an action for monies had and received under Section 24(20) of the Judicial Code, as amended by Section 1122(c) of the Revenue Act of 1926, c. 27, 44 Stat. 9, U.S.C.A., Title 28, Sec. 41.

The case was submitted to the court on a stipulation of facts and concerns itself with the attempt of the plaintiff to recover thirty-six hundred twenty-one and 77/100 dollars ($3,621.77) together with interest by reason of its having paid the same under protest for internal revenue stamps, particularly documentary stamps, which the Collector of Internal Revenue required it to…