Birmingham v. Central Life Assur. Soc.

THOMAS, Circuit Judge.

This is an action by Central Life Assurance Society, an insurance company incorporated under the laws of Iowa, against E. H. Birmingham, as Collector of Internal Revenue for the District of Iowa, to recover documentary stamp taxes assessed against the company by the Commissioner ■of Internal Revenue for the years 1937 to October 6, 1941, inclusive, in the amount ■of $6,798.41 with interest. The taxes were •paid under protest, and a claim for refund ■was denied. Judgment was. entered for the ■company and the Collector appeals. Central Life Assur. Soc. v. Birmingham, D.C.,…