Court of Appeals for the Seventh Circuit June 30, 1936, No. 5706 (United States v. A. B. Leach & Co.)

SPARKS, Circuit Judge.

The government appeals from a judgment in favor of a taxpayer ordering a refund to the latter of certain taxes held by the District Court to have been wrongly assessed and collected under section 800 et seq. (title 8), Schedule A (3) of the Revenue Act of 1926, (44 Stat. 99, 101 (see 26 U.S.C.A. §§ 900 note, 902) pertaining to stamp taxes.