Legal Opinion
United Merchants & Manufacturers, Inc. v. United States
District Court, M.D. Georgia
Decided August 3, 1954No. Civ. 281PublishedCited by 12 opinions
1Opinion of the Court
BOOTLE, District Judge.
This is a civil action brought under Sections 1346(a) (1) and 1402(a), Title 28, U.S.C.A., to recover documentary stamp taxes paid by the plaintiff and which plaintiff alleges were erroneously, wrongfully and illegally assessed and collected by defendant. The plaintiff is a corporation organized and existing under the laws of the State of Delaware and is licensed to do business in the State of Georgia. The documentary stamp taxes were paid to the Collector of Internal Revenue, Third New York Collection District and the claim for refund was likewise filed in that…
2Cases cited10 opinions
- Shaw v. Quincy Mining Co.Supreme Court of the United States · 1892
- Seaboard Rice Milling Co. v. Chicago, Rock Island & Pacific Railway Co.Supreme Court of the United States · 1926
- Suttle v. Reich Bros. Construction Co.Supreme Court of the United States · 1948
- Freiday v. CowdinDistrict Court, S.D. New York · 1949
- Hadden v. Barrow, Wade, Guthrie & Co.District Court, N.D. Ohio · 1952
5 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Robert E. Lee & Co. v. VeatchCourt of Appeals for the Fourth Circuit · 1961
- Eastern Motor Express, Inc. v. EspenshadeDistrict Court, E.D. Pennsylvania · 1956
- Abbott Laboratories v. CelebrezzeDistrict Court, D. Delaware · 1964
- Southern Paperboard Corporation v. United StatesDistrict Court, S.D. New York · 1955
- Albright & Friel, Inc., of Delaware v. United StatesDistrict Court, E.D. Pennsylvania · 1956
7 more not listed; retrieve them via the Exa API.