RYAN, District Judge.
This suit, filed against the Collector of Internal Revenue for the Second District, New York, was continued against his estate to recover $1,650 paid by plaintiff for documentary stamps alleged to have been erroneously affixed to a mortgage extension agreement executed on August 14, 1946. A claim for refund was duly filed under Section 3771, Title 26 U.S.C. and upon its rejection this suit was commenced.
At trial all factual issues were...
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