Legal Opinion
Lee v. Kenan
Court of Appeals for the Fifth Circuit
Decided June 28, 1935No. 7712PublishedCited by 10 opinions
1Opinion of the Court
SIBLEY, Circuit Judge.
J. M. Lee, as comptroller of the state of Florida, by appropriate proceedings sought to have the District Court direct its receivers for the Florida East Coast Railroad Company to place documentary stamps upon a certain contract between the receivers and the city of Jacksonville which he contends is a “written obligation to pay money” required to be stamped by 'chapter 15787 of Laws of Florida of 1931 (Ex. Sess.). The District Court held against the comptroller, 8 F. Supp. 874, and he appeals.
The statute imposes 'a stamp tax on certain documents, among them “on…
2Cases cited5 opinions
- United States v. IshamSupreme Court of the United States · 1873
- Karasik v. People's Trust Co.District Court, E.D. New York · 1917
- Munzinger v. United PressAppellate Division of the Supreme Court of the State of New York · 1900
- Tierney v. J. C. Dowd & Co.New York Court of Appeals · 1924
- Bankers' Trust Co. v. Florida East Coast Ry. Co.District Court, S.D. Florida · 1934
3Cited by10 opinions
- Maas Brothers, Inc. v. DickinsonSupreme Court of Florida · 1967
- Choctawhatchee Electric Cooperative, Inc. v. GreenSupreme Court of Florida · 1961
- Philadelphia v. GoldfineSuperior Court of Pennsylvania · 1942
- State Ex Rel. Weinberg v. GreenSupreme Court of Florida · 1961
- Dept. of Revenue v. Lincoln Pointe Associates, Ltd.District Court of Appeal of Florida · 1989
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