Legal Opinion
Cliffs Corporation v. United States
Court of Appeals for the Sixth Circuit
Decided April 4, 1939No. 8083PublishedCited by 8 opinions
1Opinion of the Court
HAMILTON, Circuit Judge.
This is an appeal from a judgment of the District Court dismissing a suit for the recovery of documentary stamp taxes assessed and collected under Subdivision 3 of Schedule A, Title 8 of the Revenue Act of 1926 (c. 27, § 800 et seq., 44 Stat. 99, 101) 26 U.S.C.A. § 902(b). The case was-submitted upon an agreed statement of facts, the material parts of which are as-follows:
The stockholders of the Cleveland Cliffs Iron Company, an Ohio corporation,, owning all of its common stock consisting, of 408,296 shares by proper inter-company and integrated corporate action…
2Cases cited10 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Weiss v. WeinerSupreme Court of the United States · 1929
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- United States v. ChildsSupreme Court of the United States · 1924
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Smith v. Biggs Boiler Works Co.Court of Chancery of Delaware · 1952
- Orpheum Bldg. Co. v. AnglimCourt of Appeals for the Ninth Circuit · 1942
- Smith v. Biggs Boiler Works Co.Court of Chancery of Delaware · 1952
- Old American Life Ins. Co. v. BiggersCourt of Appeals for the Tenth Circuit · 1949
- Maloney v. Portland Associates, Inc.Court of Appeals for the Ninth Circuit · 1940
3 more not listed; retrieve them via the Exa API.