Legal Opinion
Sheldon v. Mississippi Cottonseed Products Co.
Court of Appeals for the Fifth Circuit
Decided January 8, 1936No. 7906PublishedCited by 7 opinions
1Opinion of the Court
WALKER, Circuit Judge.
The appellee, a Delaware corporation, brought this action to recover the amount, $945, of documentary stamp taxes exacted of it in circumstances .mentioned below, with interest thereon. Appellee’s original declaration contained two counts, one of which was withdrawn by it. Appellant’s demurrer to the remaining count was overruled, and, upon appellant declining to plead further, final judgment was rendered in favor of the appellee. Allegations of the count demurred to showed the following: In July, 1927, appellee issued its bonds, with interest coupons, in the total…
2Cases cited8 opinions
- Old Mission Portland Cement Co. v. HelveringSupreme Court of the United States · 1934
- Massachusetts Mutual Life Insurance v. United StatesSupreme Court of the United States · 1933
- Herring v. CommissionerSupreme Court of the United States · 1934
- Wilson v. RousseauSupreme Court of the United States · 1846
- Komada & Co. v. United StatesSupreme Court of the United States · 1910
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Campbell River Timber Co. v. VierhusCourt of Appeals for the Ninth Circuit · 1936
- United States v. BordenelliDistrict Court, D. Alaska · 1954
- National Commercial Title & Guaranty Co. v. KellyDistrict Court, D. New Jersey · 1941
- Pennsylvania Co. for Insurances on Lives & Granting Annuities v. RothensiesCourt of Appeals for the Third Circuit · 1944
- Campbell River Timber Co. v. VierhusDistrict Court, W.D. Washington · 1936
2 more not listed; retrieve them via the Exa API.