Legal Opinion
Charlestown Five Cents Sav. Bank v. White
District Court, D. Massachusetts
Decided December 11, 1939No. 6971PublishedCited by 12 opinions
1Opinion of the Court
FORD, District Judge.
This is a suit for the recovery of stamp taxes amounting to $89.50, with interest, and it presents the question as to whether a deed to real estate given by a mortgagee *417to itself as purchaser at a foreclosure sale is taxable under the provisions of Section 725 of the Revenue Act of 1932, 26 U.S.C. A. § 906a, the applicable portion of which reads as follows:
“Conveyances Deed, instrument, or writing, * * * whereby any lands, tenements, or other realty sold shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser ór purchasers, * *
The…
2Cases cited9 opinions
- Helvering v. Midland Mutual Life InsuranceSupreme Court of the United States · 1937
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1939
- Harlow Realty Co. v. CotterMassachusetts Supreme Judicial Court · 1933
- Smith v. DyerMassachusetts Supreme Judicial Court · 1819
- Crowley v. AdamsMassachusetts Supreme Judicial Court · 1917
4 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Bevilacqua v. RodriguezMassachusetts Supreme Judicial Court · 2011
- In Re Eastmare Development Corp.United States Bankruptcy Court, D. Massachusetts · 1993
- Saint Paul Fire & Marine Insurance v. Roy A. Dart Insurance Agency (In Re Roy A. Dart Insurance Agency)United States Bankruptcy Court, D. Massachusetts · 1980
- In Re CORMIERUnited States Bankruptcy Court, D. Massachusetts · 2010
- Rodriguez v. First Union National BankMassachusetts Appeals Court · 2004
7 more not listed; retrieve them via the Exa API.