Legal Opinion
Westinghouse Electric Corp. v. United States
District Court, W.D. Pennsylvania
Decided April 30, 1951No. Civ. No. 8905PublishedCited by 2 opinions
1Opinion of the Court
FOLLMER, District Judge.
Suit was instituted for the refund of $4,398.57 representing one-half of a total of $8,797.14 taxed by the Government under Section 1802(a) of the Internal Revenue Code, 26 U.S.C.A. § 1802(a) as the cost of documentary stamps on an issue of 79,974 shares of preferred stock. The transaction was in December 1946, and prior to the 1947 Amendment to Section 1802(a) supra, which became effective August 8, 1947. Plaintiff has filed a motion for judgment on the pleadings. The admitted facts pertinent to the question are as follows:
A merger of two wholly owned subsidiary…
2Cases cited9 opinions
- United States v. California Electric Power Co.Court of Appeals for the Ninth Circuit · 1951
- W. T. Grant Co. v. DugganCourt of Appeals for the Second Circuit · 1938
- American Laundry Machinery Co. v. DeanDistrict Court, S.D. Ohio · 1923
- Rio Grande Oil Co. v. WelchCourt of Appeals for the Ninth Circuit · 1939
- United States v. Pure Oil Co.Court of Appeals for the Seventh Circuit · 1943
4 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- North American Company v. GreenSupreme Court of Florida · 1960
- Crown Zellerbach Corp. v. AnglimDistrict Court, N.D. California · 1952