District Court, N.D. Ohio January 18, 1935, No, 17877 (United States v. Brown Fence & Wire Co.)

JONES, District Judge.

This is a case in which the United States seeks to' recover of the defendant stamp taxes, liability for which is imposed by Schedule A (3), § 800 et seq. (title 8), of the Revenue Act of 1926 (26 USCA § 901, Schedule A (3). A jury was waived by written stipulation and the issues of fact and law heard and submitted to the court upon stipulated facts.