Legal Opinion
United States v. Proprietors of Social Law Library
Court of Appeals for the First Circuit
Decided March 2, 1939No. 3412PublishedCited by 38 opinions
1Opinion of the Court
WILSON, Circuit Judge.
This is an appeal from a judgment of the District Court of Massachusetts holding that under Section lOl (6) of the Revenue Act of 1934, 26 U.S.C.A. § 103 (6), the Proprietors of the Social Law Library, an old and well-known institution in Boston, was exempt from any capital stock tax that might be imposed under Sec. 701 of the Revenue Act of 1934, 48 Stat. 680, 769, 26 U.S.C.A. § 1358.
Sec. 701 (a) of the Act of 1934 provides that:
“(a) For each year ending June 30, beginning with the year ending June 30, 1934, there is hereby imposed upon every domestic corporation with…
2Cases cited13 opinions
- Trinidad v. Sagrada Orden De Predicadores De La Provincia Del Santisimo Rosario De FilipinasSupreme Court of the United States · 1924
- Lawson v. United States Mining Co.Supreme Court of the United States · 1907
- University v. PeopleSupreme Court of the United States · 1879
- Ettlinger v. Trustees of Randolph-Macon CollegeCourt of Appeals for the Fourth Circuit · 1929
- Minns v. BillingsMassachusetts Supreme Judicial Court · 1903
8 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- C. F. Mueller Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1951
- St. Louis Union Trust Company, of the Estate of Frank Landwehr, Deceased v. United StatesCourt of Appeals for the Eighth Circuit · 1967
- Aid to Artisans, Inc. v. CommissionerUnited States Tax Court · 1978
- Dulles v. JohnsonCourt of Appeals for the Second Circuit · 1959
- Samuel Friedland Foundation v. United StatesDistrict Court, D. New Jersey · 1956
33 more not listed; retrieve them via the Exa API.