Legal Opinion
Bowers v. Lawyers Mortgage Co.
Supreme Court of the United States
Decided March 14, 1932No. 355PublishedCited by 72 opinions
1Opinion of the CourtJustice Butler
Respondent voluntarily paid the capital stock tax imposed on domestic corporations by § 1000, Revenue Act of 1921, 42 Stat. 294, for the fiscal years ending June 30 in 1922 and 1923. Thereafter it applied for refund on the ground that it was an insurance company taxable only under § 246, 42 Stat. 262. The claim was denied. It brought this action in the federal court for the southern district of New York to recover the amount so paid. The parties by written stipulation waived a jury and submitted the case on an agreed statement of facts. .The district court gave judgment for respondent. 34 F.…
2Cases cited16 opinions
- United States v. PhellisSupreme Court of the United States · 1921
- Weiss v. StearnSupreme Court of the United States · 1924
- Miller v. RobertsonSupreme Court of the United States · 1924
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Sacramento Navigation Co. v. SalzSupreme Court of the United States · 1927
11 more not listed; retrieve them via the Exa API.
3Cited by72 opinions
- International Trading Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1960
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
- In Re Prudence Co.Court of Appeals for the Second Circuit · 1935
- Gabriel Vincent v. Harvey Well ServiceCourt of Appeals for the Fifth Circuit · 1971
- Union Guarantee & Mortgage Co. v. Van SchaickCourt of Appeals for the Second Circuit · 1935
67 more not listed; retrieve them via the Exa API.