PER CURIAM.
The United States appeals from a summary judgment granting The F. & M. Schaefer Brewing Co. recovery of the amount of stamp taxes which it alleged the government had illegally assessed and collected from it. I.R.C.1939, §§ 1800, 1802, levies such a tax on "each original issue, whether on organization or reorganization, of shares or certificates of stock" by any corporation. The transaction here claimed to be subject to the tax did not involve...
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