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MORROW v. SCOFIELD

No. 9572.

116 F.2d 17 (1940)

MORROW v. SCOFIELD, Internal Revenue Collector.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied February 1, 1941.

Attorney(s) appearing for the Case

Harry C. Weeks, of Fort Worth, Tex., for appellant.

Carl J. Marold and George H. Zeutzius, Sp. Assts. to the Atty. Gen., and W. R. Smith, Jr., U. S. Atty., and Henry W. Moursund, Asst. U. S. Atty., both of San Antonio, Tex., for appellee.

Before FOSTER, HUTCHESON, and HOLMES, Circuit Judges.

HUTCHESON, Circuit Judge.

The suit was for refund of documentary stamp taxes affixed by the taxpayer to instruments by which the taxpayer had assigned1 certain oil and gas lease holds on lands in Texas. They were affixed over taxpayer's protest, upon the insistence that their affixing was required by Section 800, and Schedule A-8,2 of the Revenue Act of 1926, as amended...

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