Legal Opinion
Allen v. Atlanta Metallic Casket Co.
Court of Appeals for the Fifth Circuit
Decided June 12, 1952No. 13823_1PublishedCited by 11 opinions
1Opinion of the Court
HUTCHESON, Chief Judge.
Brought to recover the amount of stamp tax exacted of it as due under Section *4611801,1 I.R.C. and T.R. 71, Sec. 113.55,2 with respect to an instrument denominated “Note secured by Real Estate”, the suit resulted in a judgment for the taxpayer.
The collector has appealed, presenting for decision the single question whether the district judge erred in holding that the instrument of indebtedness here involved was not a debenture and, therefore, was not subject to stamp tax under Sec. 1801.
The collector and taxpayer, collecting and marshalling the facts deemed by each to…
2Cases cited5 opinions
- General Motors Acceptance Corporation v. HigginsCourt of Appeals for the Second Circuit · 1947
- Masonite Corp. v. Fly, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Belden Mfg. Co. v. JareckiCourt of Appeals for the Seventh Circuit · 1951
- Commercial Credit Co. v. HofferbertDistrict Court, D. Maryland · 1950
- Atlanta Metallic Casket Co. v. AllenDistrict Court, M.D. Georgia · 1951
3Cited by11 opinions
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- United States v. Ely & Walker Dry Goods Co.Court of Appeals for the Eighth Circuit · 1953
- Shamrock Oil & Gas Co. v. CampbellDistrict Court, N.D. Texas · 1952
- Niles-Bement-Pond Co. v. FitzpatrickDistrict Court, D. Connecticut · 1953
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