SHELDON v. MISSISSIPPI COTTONSEED PRODUCTS CO.

No. 7906.

81 F.2d 169 (1936)

SHELDON, Collector of Internal Revenue, v. MISSISSIPPI COTTONSEED PRODUCTS CO.

Circuit Court of Appeals, Fifth Circuit.

January 8, 1936.


Attorney(s) appearing for the Case

James E. Murphy, Sp. Asst. to Atty. Gen., and R. M. Bourdeaux, U. S. Atty., of Meridian, Miss., for appellant.

Marcellus Green, Garner W. Green, and F. B. Jackson, all of Jackson, Miss., for appellee.

Before SIBLEY, HUTCHESON, and WALKER, Circuit Judges.


WALKER, Circuit Judge.

The appellee, a Delaware corporation, brought this action to recover the amount, $945, of documentary stamp taxes exacted of it in circumstances mentioned below, with interest thereon. Appellee's original declaration contained two counts, one of which was withdrawn by it. Appellant's demurrer to the remaining count was overruled, and, upon appellant declining to plead further, final judgment was rendered in favor of the appellee. Allegations...

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