Legal Opinion
Niles-Bement-Pond Co. v. Fitzpatrick
District Court, D. Connecticut
Decided April 28, 1953No. Civ. 3988PublishedCited by 5 opinions
1Opinion of the Court
SMITH, District Judge.
This action seeks to recover $3,437.50 stamp taxes imposed and paid under Section 1801 Internal Revenue Code, 26 U.S. C.A. § 1801.
Finding of Facts.
1. Taxpayer, Niles-Benjent-Pond, is now and at all times hereafter mentioned was a corporation organized and existing under the laws of the State of New Jersey and having its principal place of business in the Town of West Hartford, Connecticut.
2. The defendant, John J. Fitzpatrick, was at all times material hereto, Collector of Internal Revenue for the District of Connecticut.
3. Plaintiff executed and issued twenty-nine…
2Cases cited7 opinions
- General Motors Acceptance Corporation v. HigginsCourt of Appeals for the Second Circuit · 1947
- Belden Mfg. Co. v. JareckiCourt of Appeals for the Seventh Circuit · 1951
- Commercial Credit Co. v. HofferbertDistrict Court, D. Maryland · 1950
- United States v. Ely & Walker Dry Goods Co.Court of Appeals for the Eighth Circuit · 1953
- Allen v. Atlanta Metallic Casket Co.Court of Appeals for the Fifth Circuit · 1952
2 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Niles-Bement-Pond Co. v. FitzpatrickCourt of Appeals for the Second Circuit · 1954
- Curtis Publishing Co. v. SmithDistrict Court, E.D. Pennsylvania · 1954
- Knudsen Creamery Co. of California v. United StatesDistrict Court, S.D. California · 1954
- Niles-Bement-Pond Co. v. FitzpatrickCourt of Appeals for the Second Circuit · 1954
- Niles-Bement-Pond Co. v. FitzpatrickCourt of Appeals for the Second Circuit · 1954