Court of Appeals for the Ninth Circuit June 8, 1936, No. 8013 (Welch v. Kerckhoff)

lead-opinion

HANEY, Circuit Judge.

Appellee recovered judgment against appellant for the amount alleged to be illegally collected for documentary stamps which were affixed to certain stock certificates issued to appellee.

The facts were stipulated. Appellee’s husband died on February 23, 1929, leaving a will, by the terms of which appellee was named as residuary legatee.