HANEY, Circuit Judge.
In an action brought by appellant to recover $5,700 for documentary stamp tax paid under protest, judgment was rendered in favor of appellee, from which judgment plaintiff below appealed.
The findings set forth that between November 1, 1926, and January 1, 1930, plaintiff issued a large number of instruments designated "Purchase Agreements" to investors. A form of this agreement was set forth in the findings, from which it appeared, among...
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