Legal Opinion
United States v. Baker
Court of Appeals for the First Circuit
Decided October 28, 1940No. 3414PublishedCited by 2 opinions
1Opinion of the Court
MAGRUDER, Circuit Judge.
This action at law was brought against the United States by the trustees of Massachusetts Utilities Associates, a voluntary trust or association, for the recovery back of documentary internal revenue stamp taxes imposed by the provisions of title 8, Section 800 and Schedule A-3 of the Revenue Act of 1926, 44 Stat. 99, 101-102, 26 U.S.C.A. Int.Rev.Acts, page 289. The district judge, who heard the case without a-jury upon stipulation of facts, gave judgment for the plaintiffs, considering himself bound by the decision of this court in White v. Consolidated Equities, 1…
2Cases cited5 opinions
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- White v. HornblowerCourt of Appeals for the First Circuit · 1928
- Corp. of America v. McLaughlinCourt of Appeals for the Ninth Circuit · 1938
- White v. Consolidated Equities, Inc.Court of Appeals for the First Circuit · 1935
- Maloney v. Portland Associates, Inc.Court of Appeals for the Ninth Circuit · 1940
3Cited by2 opinions
- Orpheum Bldg. Co. v. AnglimCourt of Appeals for the Ninth Circuit · 1942
- State Street Trust Co. v. HassettDistrict Court, D. Massachusetts · 1942