Occidental Life Ins. v. Rogan

HARRISON, District Judge.

This is an action to recover documentary stamp taxes in the amount of $3,372.52, exacted under provision of Sections 1800 to 1802 and Sections 3480 to 3483 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev. Code, §§ 1800-1802, and 3480-3483, and involves the question of whether an insurance company, that places securities with the insurance departments of the States of California, Idaho, Iowa, Washington and Wyoming, as a prerequisite to doing business in said states, is liable for stamp taxes on the securities so placed. This case comes to me upon a written…