Legal Opinion
State Street Trust Co. v. Hassett
Court of Appeals for the First Circuit
Decided March 3, 1943No. Nos. 3829, 3830PublishedCited by 6 opinions
1Opinion of the Court
MAHONEY, Circuit Judge.
Cross appeals have been taken from a judgment in favor of the plaintiff, State Street Trust Company, in the sum of $359 with interest. The plaintiff sought a refund under the provisions of Section 800, Schedule A(3) (9), Revenue Act of 1926, Chapter 27, 44 Stat. 9, as amended,1 26 U. S.C.A., Int.Rev.Acts, pages 284, 289, 297 of documentary stamp taxes assessed and paid by it. The facts have been stipulated and are substantially as follows:
In July, 1936, the Union Trust Company of Boston, hereafter called “Union”, was merged into the taxpayer, State Street Trust Company,…
2Cases cited4 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Morgan v. CommissionerSupreme Court of the United States · 1940
- United States v. Merchants Nat. Trust & Savings BankCourt of Appeals for the Ninth Circuit · 1939
- City Bank Farmers Trust Co. v. HoeyCourt of Appeals for the Second Circuit · 1942
3Cited by6 opinions
- United States v. Seattle-First National BankSupreme Court of the United States · 1944
- United States v. Seattle-First Nat. BankCourt of Appeals for the Ninth Circuit · 1943
- Emporium Capwell Co. v. AnglimCourt of Appeals for the Ninth Circuit · 1944
- Fidelity-Baltimore National Bank v. United StatesDistrict Court, D. Maryland · 1963
- Birmingham v. Central Life Assur. Soc.Court of Appeals for the Eighth Circuit · 1944
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