Court of Appeals for the Eighth Circuit April 18, 1939, No. 11314 (Becker v. Bank of Commerce Liquidating Co.)

THOMAS, Circuit Judge.

This is an action against the Collector of Internal Revenue for” the First Collection District of Missouri to 'recover a documentary stamp tax in the amount of $1000. The tax, paid under protest, was exacted under section 800, Tit. 8, Schedule A 3 of the Revenue Act of 1926, c. 27, 44 Stat. 9, 99, 101, 26 U.S.C.A. §§ 900, 902(b).