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OCCIDENTAL LIFE INS. CO. v. ROGAN

No. 1891-BH.

48 F.Supp. 231 (1942)

OCCIDENTAL LIFE INS. CO. v. ROGAN, Collector of Internal Revenue.

District Court, S. D. California, Central Division.

December 11, 1942.

Attorney(s) appearing for the Case

George H. Koster, of San Francisco, Cal., and Powell E. Smith, of Los Angeles, Cal., for plaintiff.

Leo V. Silverstein, U. S. Atty., and Edward H. Mitchell, Asst. U. S. Atty., both of Los Angeles, Cal., for defendant.

HARRISON, District Judge.

This is an action to recover documentary stamp taxes in the amount of $3,372.52, exacted under provision of Sections 1800 to 1802 and Sections 3480 to 3483 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev. Code, §§ 1800-1802, and 3480-3483, and involves the question of whether an insurance company, that places securities with the insurance departments of the States of California, Idaho, Iowa, Washington and Wyoming, as a prerequisite...

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