MORTON, Circuit Judge.
The question is whether certain deeds conveying real and personal property were subject to stamp taxes under the Revenue Act of 1924, § 800, Schedule A (5) (43 Stat. 335). The Commissioner imposed taxes to the full value of the property conveyed; the District Judge held that the Commissioner was right and denied any refund; and the grantors have appealed.
Two deeds are involved, the first from the Amoskeag Company, so-called, a...
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