Legal Opinion
Campbell River Timber Co. v. Vierhus
Court of Appeals for the Ninth Circuit
Decided November 30, 1936No. 8259PublishedCited by 9 opinions
1Opinion of the Court
GARRECHT, Circuit Judge.
The appellant sues to recover $1,213, assessed as a documentary stamp tax and collected by the appellee under Schedule A (1) of Title 8 of the Revenue Act of 1926, as amended by section 721 (a) of the Revenue Act of 1932, 26 U.S.C.A. §§ 900 and 901 and note; 44 Stat. 99 and 101, and 47 Stat. 272.
The pertinent provision of the 1926 act is as follows:
“Schedule A. — Stamp Taxes
“1. Bonds of indebtedness: On all bonds, debentures, or certificates of indebtedness issued by any corporation, and all instruments, however termed, issued by any corporation with interest coupons…
2Cases cited8 opinions
- Lowry National Bank v. FickettSupreme Court of Georgia · 1905
- Kedey v. PettyIndiana Supreme Court · 1899
- Sponhaur v. MalloyIndiana Court of Appeals · 1898
- Flanagin v. HambletonCourt of Appeals of Maryland · 1880
- McRoberts v. SpauldingDistrict Court, S.D. Iowa · 1929
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Thorp Credit, Inc. v. Smith (In Re Smith)United States Bankruptcy Court, S.D. Iowa · 1985
- Donovan v. SchmouteyDistrict Court, D. Nevada · 1984
- United States v. BordenelliDistrict Court, D. Alaska · 1954
- Mortgage Guarantee Co. v. RoganDistrict Court, S.D. California · 1941
- National Commercial Title & Guaranty Co. v. KellyDistrict Court, D. New Jersey · 1941
4 more not listed; retrieve them via the Exa API.