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CENTRAL LIFE ASSUR. SOC. v. BIRMINGHAM

No. 197.

48 F.Supp. 863 (1943)

CENTRAL LIFE ASSUR. SOC. v. BIRMINGHAM, Collector of Internal Revenue.

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

January 26, 1943.

Attorney(s) appearing for the Case

Don Evans (of Carr, Cox, Evans & Riley), of Des Moines, Iowa, for plaintiff Central Life Assur. Soc.

Ruppert Bingham, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe, Sp. Asst. to Atty. Gen., and Maurice Donegan, U. S. Dist. Atty., of Davenport, Iowa, and Wm. R. Sheridan, Asst. U. S. Dist. Atty., of Keokuk, Iowa, on the brief), for defendant.

DEWEY, District Judge.

The action is to recover documentary stamp taxes assessed against the plaintiff by the Commissioner of Internal Revenue for the years 1937 to October 6, 1941, inclusive, in the amount of $6,798.41. Plaintiff paid the taxes assessed under protest and filed a claim for refund, which was denied by the Commissioner.

The tax was assessed on the ground that securities deposited during those years with the Commissioner of Insurance for the...

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