Welch v. Kerckhoff

HANEY, Circuit Judge.

Appellee recovered judgment against appellant for the amount alleged to be illegally collected for documentary stamps which were affixed to certain stock certificates issued to appellee.

The facts were stipulated. Appellee’s husband died on February 23, 1929, leaving a will, by the terms of which appellee was named as residuary legatee. The stock certificates received by appellee may be segregated into three groups, all of which were in the possession of the executors of decedent’s will, immediately prior to the time of Jheir distribution to appellee, which took place…