Legal Opinion
Railroad Federal Savings & Loan Ass'n v. United States
Court of Appeals for the Second Circuit
Decided April 15, 1943No. 173PublishedCited by 6 opinions
1Opinion of the Court
SWAN, Circuit Judge.
This is an action to recover alleged over-payments of stamp taxes paid by the plaintiff on real estate conveyances received by it during the years 1932 to 1937 inclusive. The plaintiff’s business is the loaning of money on the security of bonds and mortgages covering real property occupied by home owners in the vicinity of New York City. During the years in question numerous mortgages held by the plaintiff were in default; in some instances it brought a foreclosure action, bid in the property at the foreclosure sale, arid received a deed from the referee in foreclosure,…
2Cases cited4 opinions
- McCaughn v. Hershey Chocolate Co.Supreme Court of the United States · 1931
- Helvering v. Missouri State Life Ins. Co.Court of Appeals for the Eighth Circuit · 1934
- Commissioner of Internal Revenue v. CowardCourt of Appeals for the Third Circuit · 1940
- Jones v. MagruderDistrict Court, D. Maryland · 1941
3Cited by6 opinions
- Murray County v. Homesales, Inc.Supreme Court of Oklahoma · 2014
- Brown v. County of Los AngelesCalifornia Court of Appeal · 1999
- Indian River Orange Groves, Inc. v. DickinsonDistrict Court of Appeal of Florida · 1970
- Jim Walter Homes, Inc. v. County Clerk of Okfuskee CountyCourt of Civil Appeals of Oklahoma · 1986
- Mutual Life Insurance v. United StatesUnited States Court of Claims · 1953
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