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BIRMINGHAM v. CENTRAL LIFE ASSUR. SOC.

No. 12622.

141 F.2d 116 (1944)

BIRMINGHAM, Collector of Internal Revenue, v. CENTRAL LIFE ASSUR. SOC. (MUTUAL).

Circuit Court of Appeals, Eighth Circuit.

March 8, 1944.

Attorney(s) appearing for the Case

Irving J. Axelrod, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and Maryhelen Wigle, Sp. Assts. to the Atty. Gen., Maurice F. Donegan, U. S. Atty., of Davenport, Iowa, Cloid I. Level, Asst. U. S. Atty., of Des Moines, Iowa, and William R. Sheridan, Asst. U. S. Atty., of Keokuk, Iowa, on the brief), for appellant.

Donald Evans, of Des Moines, Iowa (William F. Riley and Ehlers English, both of Des Moines, Iowa, on the brief), for appellee.

Before STONE, THOMAS, and JOHNSEN, Circuit Judges.

THOMAS, Circuit Judge.

This is an action by Central Life Assurance Society, an insurance company incorporated under the laws of Iowa, against E. H. Birmingham, as Collector of Internal Revenue for the District of Iowa, to recover documentary stamp taxes assessed against the company by the Commissioner of Internal Revenue for the years 1937 to October 6, 1941, inclusive, in the amount of $6,798.41 with interest. The taxes were paid under protest, and a claim for refund...

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