Legal Opinion
United States v. National Sugar Refining Co.
District Court, S.D. New York
Decided April 30, 1953PublishedCited by 11 opinions
1Opinion of the Court
LEIBELL, District Judge.
This is an action under section 1802(a) 1 of the Internal Revenue Code to- collect a stamp tax on shares allegedly “issued in a recapitalization” of the defendant on December 31, 1947. The action was commenced December 29, 1952. The facts are not in dispute. Defendant moved for a summary judgment and the plaintiff has made a cross motion for the same relief.
The secretary of the defendant, a New Jersey corporation, has made affidavit as follows:
“2. On November 20, 1947, at a special meeting of defendant’s Board of Directors regularly convened and held, a quorum then…
2Cases cited2 opinions
- United States v. California Electric Power Co.Court of Appeals for the Ninth Circuit · 1951
- Empire Trust Co. v. HoeyCourt of Appeals for the Second Circuit · 1939
3Cited by11 opinions
- United States v. F. & M. Schaefer Brewing Co.Supreme Court of the United States · 1958
- The F. & M. Schaefer Brewing Co. v. United StatesCourt of Appeals for the Second Circuit · 1956
- F. & M. Schaefer Brewing Co. v. United StatesDistrict Court, E.D. New York · 1955
- American Steel Foundries v. Ernest J. Sauber, District Director of Internal Revenue, Chicago, IllinoisCourt of Appeals for the Seventh Circuit · 1956
- Allied Chemical & Dye Corp. v. McMahonDistrict Court, S.D. New York · 1957
6 more not listed; retrieve them via the Exa API.