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BECKER v. BANK OF COMMERCE LIQUIDATING CO.

No. 11314.

102 F.2d 633 (1939)

BECKER, Collector of Internal Revenue, v. BANK OF COMMERCE LIQUIDATING CO.

Circuit Court of Appeals, Eighth Circuit.

Rehearing Denied May 9, 1939.

Attorney(s) appearing for the Case

Paul S. McMahon, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Harry C. Blanton, U. S. Atty., of Sikeston, Mo., Herbert H. Freer, Asst. U. S. Atty., of St. Louis, Mo., and J. Louis Monarch, Sp. Asst. to Atty. Gen., on the brief), for appellant.

H. M. Stolar, of St. Louis, Mo. (Henry C. Lowenhaupt and Lowenhaupt, Waite & Stolar, all of St. Louis, Mo., on the brief), for appellee.

Before STONE, WOODROUGH, and THOMAS, Circuit Judges.

THOMAS, Circuit Judge.

This is an action against the Collector of Internal Revenue for the First Collection District of Missouri to recover a documentary stamp tax in the amount of $1000. The tax, paid under protest, was exacted under section 800, Tit. 8, Schedule A 3 of the Revenue Act of 1926, c. 27, 44 Stat. 9, 99, 101, 26 U.S.C.A. §§ 900, 902(b). A jury was waived, and the case was submitted to the court upon a stipulation of facts. The court entered...

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