MAJOR, Chief Judge.
Plaintiff, an Illinois corporation, on November 17, 1948, borrowed $1,000,000 from The First National Bank of Chicago (hereinafter referred to as the Bank) and as evidence thereof issued its promissory note, payable to the Bank. Plaintiff, under protest, paid a stamp tax assessed by the defendant, Collector of Internal Revenue, in the amount of $1,100. A claim for refund on the ground that the tax had been illegally and erroneously collected was...
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