Legal Opinion
Stuyvesant Town Corp. v. United States
United States Court of Claims
Decided April 7, 1953No. 49770PublishedCited by 12 opinions
1Opinion of the Court
LITTLETON, Judge.
The plaintiff seeks to recover documentary stamp taxes in the amount of $110,-321.20 alleged to have been erroneously collected from- plaintiff on the issuance by it of approximately $100,290,000 worth of “income debenture certificates.” These instruments were issued by plaintiff, a wholly owned subsidiary of the Metropolitan Life Insurance Company, to its parent corporation to evidence sums of money advanced by Metropolitan to plaintiff. The question presented is whether the “income debenture certificates” so issued are subject to the documentary stamp tax imposed by section…
2Cases cited11 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- General Motors Acceptance Corporation v. HigginsCourt of Appeals for the Second Circuit · 1947
- Willcuts v. Investors' SyndicateCourt of Appeals for the Eighth Circuit · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- Niles-Bement-Pond Co. v. FitzpatrickCourt of Appeals for the Second Circuit · 1954
- Gamble-Skogmo, Inc. v. KelmDistrict Court, D. Minnesota · 1953
- Hampton Roads Industrial Electronics Corp. v. United StatesUnited States Court of Claims · 1959
- Bijou Theatrical Enterprise Co. v. MenningerDistrict Court, E.D. Michigan · 1954
7 more not listed; retrieve them via the Exa API.