Legal Opinion
United States v. Brown Fence & Wire Co.
District Court, N.D. Ohio
Decided January 18, 1935No. , 17877PublishedCited by 8 opinions
1Opinion of the Court
JONES, District Judge.
This is a case in which the United States seeks to' recover of the defendant stamp taxes, liability for which is imposed by Schedule A (3), § 800 et seq. (title 8), of the Revenue Act of 1926 (26 USCA § 901, Schedule A (3). A jury was waived by written stipulation and the issues of fact and law heard and submitted to the court upon stipulated facts. It is not thought' necessary to restate here the stipulated facts with which the parties are familiar. It will be sufficient to state briefly the considerations upon which conclusion has been reached.
By the agreement between…
2Cases cited2 opinions
- Westmoreland Coal Co. v. MacLaughlinDistrict Court, E.D. Pennsylvania · 1934
- Marconi Wireless Telegraph Co. of America v. DuffyDistrict Court, D. New Jersey · 1921
3Cited by8 opinions
- Orpheum Bldg. Co. v. AnglimCourt of Appeals for the Ninth Circuit · 1942
- Raybestos-Manhattan, Inc. v. United StatesUnited States Court of Claims · 1935
- Maloney v. Portland Associates, Inc.Court of Appeals for the Ninth Circuit · 1940
- B. F. Avery & Sons Co. v. GlennCourt of Appeals for the Sixth Circuit · 1939
- George A. Hormel & Co. v. United StatesDistrict Court, D. Minnesota · 1935
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