Legal Opinion
Royal Loan Co. v. United States
Court of Appeals for the Eighth Circuit
Decided April 9, 1946No. 13233PublishedCited by 5 opinions
1Opinion of the Court
THOMAS, Circuit Judge.
This is an action by the United States against the defendants to recover documentary stamp taxes alleged to be due the government for the issuance and transfer of registered promissory notes in 1940. Judgment was entered for the plaintiff and the defendants appeal.
The facts in detail are related in the opinion of the district court reported in United States v. Royal Loan Co. et al., D.C., 61 F.Supp. 436. In brief, the Royal Loan Company is the parent corporation and the other defendants are its wholly owned subsidiaries. On January 16, 1940, the parent company had…
2Cases cited11 opinions
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- Lederer v. Fidelity Trust Co.Supreme Court of the United States · 1925
- Willcuts v. Investors' SyndicateCourt of Appeals for the Eighth Circuit · 1932
- Lawyers' Mortgage Co. v. AndersonCourt of Appeals for the Second Circuit · 1933
- Bellefield Co. v. ReinerCourt of Appeals for the Third Circuit · 1928
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3Cited by5 opinions
- Marx & Co. v. Diners' Club, Inc.Court of Appeals for the Second Circuit · 1977
- United States v. Ely & Walker Dry Goods Co.Court of Appeals for the Eighth Circuit · 1953
- Fed. Sec. L. Rep. P 95,892, 1 Fed. R. Evid. Serv. 661 Marx & Co., Inc., Plaintiffs-Cross-Appellants v. The Diners' Club, Inc., Defendants-Cross-Appellees. The Diners' Club, Inc., and Diners/fugazy Travel, Inc. v. William D. FugazyCourt of Appeals for the Second Circuit · 1977
- Curtis Publishing Co. v. SmithDistrict Court, E.D. Pennsylvania · 1954
- McLouth Steel Corporation v. The United StatesUnited States Court of Claims · 1963