Leyda v. Comptroller

GEORGE E. SCHULZ, Circuit Judge.

This proceeding was initiated by the plaintiffs to restrain the execution of tax warrants issued under the authority of the state comptroller for the collection of documentary stamp taxes.

The amended complaint alleged that in the deeds of conveyance of realty from the grantors to the grantees, there was no “assumption” of an outstanding mortgage; rendering them not taxable under Chapter 201, F.S., as construed by Attorney General’s Opinion No. 059-242. The answer of the comptroller’ placed this allegation in issue and for an affirmative defense, alleged that *185the…