HEALY, Circuit Judge.
Appellant sued to recover documentary stamp taxes exacted under § 800 and Schedule A-3 of the Revenue Act of 1926, 44 Stat. 99, 101, 102, 26 U.S.C.A. §§ 900, 908 (a), 902(b), 921(b) (1), providing, among other things, for a tax on the transfer of "rights to receive" corporate shares. The appeal is from an adverse judgment.
Appellant is an Oregon corporation. Originally its outstanding stock, amounting to 1,500 shares, was...
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