Legal Opinion

Robertson v. Morganton Full Fashioned Hosiery Co.

Court of Appeals for the Fourth Circuit

Decided April 5, 1938No. 4246PublishedCited by 7 opinions

1Opinion of the Court

SOPER, Circuit Judge.

The appellee moves the court to dismiss this appeal from a judgment of the District Court wherein' it was adjudged that the Morganton Full Fashioned Hosiery Company have and recover against the collector of internal revenue the sum of $635.78 paid to him by the corporation under protest as a tax claimed by the United States to be due upon a transfer of the right to receive certain shares of capital stock under section 800, Schedule A-3, of the Revenue Act of 1926, c. 27, 44 Stat. 99, 101, as amended by section 723 of the Revenue Act of 1932, c. 209, 47 Stat. 272, 26…

2Cases cited20 opinions

  1. Freeman v. United StatesCourt of Appeals for the Second Circuit · 1915
  2. Columbia Heights Realty Co. v. RudolphSupreme Court of the United States · 1910
  3. Grigsby v. PurcellSupreme Court of the United States · 1879
  4. Beaumont v. PrietoSupreme Court of the United States · 1919
  5. Stradford v. WagnerCourt of Appeals for the Tenth Circuit · 1933

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3Cited by7 opinions

  1. Crump v. HillCourt of Appeals for the Fifth Circuit · 1939
  2. Mosier v. Federal Reserve Bank of New YorkCourt of Appeals for the Second Circuit · 1942
  3. United States v. DieckmannCourt of Appeals for the Seventh Circuit · 1939
  4. United States ex rel. Lutz v. RagenCourt of Appeals for the Seventh Circuit · 1948
  5. Brainard v. Joy Mfg. Co.United States District Court · 1949

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