Legal Opinion
Cabot Corporation v. United States
District Court, D. Massachusetts
Decided June 4, 1963No. Civ. A. 62-589PublishedCited by 6 opinions
1Opinion of the Court
WYZANSKI, District Judge.
This is a suit for refund of federal stock issue taxes paid by the plaintiff Cabot Corporation (Cabot) under Int. Rev.Code § 4301 with respect to the issuance of certain shares of its capital stock under the circumstances hereinafter stated. The defendant counterclaimed for additional federal stock issue taxes as well as for federal stock transfer taxes claimed to be due under Int.Rev.Code §§ 4301 and 4321, respectively, with respect to the issuance of shares of Cabot under the same circumstances.
With respect to both the claim and the counterclaim the single issue is…
2Cases cited5 opinions
- Helvering v. Southwest Consolidated Corp.Supreme Court of the United States · 1942
- American Gas Machine Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1937
- United States v. Vortex Cup Co.Court of Appeals for the Seventh Circuit · 1936
- American Mail Line Ltd. v. United StatesUnited States Court of Claims · 1951
- Jefferson Lake Sulphur Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1952
3Cited by6 opinions
- Columbia Gas of Maryland, Inc. And Cumberland and Allegheny Gas Company v. The United StatesCourt of Appeals for the D.C. Circuit · 1966
- Wiseman v. United StatesDistrict Court, D. Maine · 1966
- Columbia Gas of Pennsylvania, Inc., and the Manufacturers Light and Heat Company v. United StatesCourt of Appeals for the Third Circuit · 1971
- Columbia Gas of Maryland, Inc. And Cumberland and Allegheny Gas Company v. The United StatesCourt of Appeals for the D.C. Circuit · 1966
- Columbia Gas of Maryland, Inc. And Cumberland and Allegheny Gas Company v. The United StatesCourt of Appeals for the D.C. Circuit · 1966
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