CENTRAL STATES LIFE INS. CO. v. SHEEHAN

No. 260.

32 F.Supp. 706 (1940)

CENTRAL STATES LIFE INS. CO. v. SHEEHAN, Collector of Internal Revenue.

District Court, E. D. Missouri, E. D.

March 27, 1940.


Attorney(s) appearing for the Case

Joseph H. Grand, of St. Louis, Mo., for plaintiff.

Harry C. Blanton, U. S. Dist. Atty., and Russell Vandivoort, Asst. Dist. Atty., both of St. Louis, Mo., and Lyle M. Turner, Sp. Asst. to Atty Gen., for defendant.


COLLET, District Judge.

This is an action to recover documentary taxes paid by plaintiff under protest. The defendant is Collector of Internal Revenue. Claim for refund was duly made and denied. The cause was submitted to the Court upon facts concerning which there is no dispute.

Plaintiff is an insurance company. Prior to January 1, 1934, it became the owner of real estate located in the City of St. Louis, Missouri, known as the Kinloch Building. At the time...

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