Legal Opinion
United States v. Consolidated Automatic Merchandising Corp.
Court of Appeals for the Second Circuit
Decided June 7, 1937No. 423PublishedCited by 6 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The question raised by this appeal is whether certain shares of stock of the Consolidated Automatic Merchandising Corporation, the debtor in the above proceeding *599for reorganization under section 77B of the Bankruptcy Act (11 U.S.C.A. § 207), were subject to documentary stamp taxes under section 800, Schedule A (3) of the Revenue Act of 1926, 44 Stat. 101 (see 26 U.S.C.A. § 900 and note), for the transfer thereof to voting trustees, and whether if such taxes were payable they were a liability of the debtor.
The Collector of Internal Revenue for the Third District…
2Cases cited2 opinions
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- Founders General Corp. v. HoeySupreme Court of the United States · 1937
3Cited by6 opinions
- United States v. Niagara Hudson Power CorporationDistrict Court, S.D. New York · 1944
- Chicago, Milwaukee, St. Paul and Pacific Railroad Company v. The United StatesUnited States Court of Claims · 1968
- Orpheum Bldg. Co. v. AnglimCourt of Appeals for the Ninth Circuit · 1942
- United States v. Revere Copper & Brass, Inc.Court of Appeals for the Second Circuit · 1938
- Maloney v. Portland Associates, Inc.Court of Appeals for the Ninth Circuit · 1940
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