SPARKS, Circuit Judge.
The government appeals from a judgment in favor of a taxpayer ordering a refund to the latter of certain taxes held by the District Court to have been wrongly assessed and collected under section 800 et seq. (title 8), Schedule A (3) of the Revenue Act of 1926, (44 Stat. 99, 101 (see 26 U.S.C.A. §§ 900 note, 902) pertaining to stamp taxes.
The facts are disclosed only by the declaration to which the government demurred, and...
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