Legal Opinion
H. Kobacker & Sons Co. v. United States
District Court, N.D. Ohio
Decided September 28, 1954No. Civ. Nos. 6953, 6954PublishedCited by 3 opinions
1Opinion of the Court
KLOEB, District Judge.
These cases, consolidated for the purpose of trial, are for refund of documentary stamp taxes in the sum total of $2,145, paid in accordance with the provisions of Sections 1800 and 1801 of the Internal Revenue Code, 26 U.S.C.A. §§ 1800, 1801, upon the issuance of certain instruments of indebtedness by plaintiffs to the Massachusetts Mutual Life Insurance Company on June 1,1951. Plaintiff The H. Kobacker and Sons Company is a subsidiary of plaintiff Kobacker Stores, Inc., and both concerns are engaged in the general merchandise business.
On June 1, 1951, plaintiffs…
2Cases cited6 opinions
- Cleveland Allerton Hotel v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1948
- Commercial Credit Co. v. HofferbertDistrict Court, D. Maryland · 1950
- Niles-Bement-Pond Co. v. FitzpatrickCourt of Appeals for the Second Circuit · 1954
- Stuyvesant Town Corp. v. United StatesUnited States Court of Claims · 1953
- Gamble-Skogmo, Inc. v. KelmDistrict Court, D. Minnesota · 1953
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3Cited by3 opinions
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- S. S. Pierce Co. v. United StatesDistrict Court, D. Massachusetts · 1954
- Founders Inc. v. KelmDistrict Court, D. Minnesota · 1956