Legal Opinion
Weil v. United States
Court of Appeals for the Second Circuit
Decided December 16, 1940No. 27PublishedCited by 10 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The question involved in this appeal is whether a transfer to the petitioners as trustees by the Mortgage Commission of the State of New York of certain bonds and mortgages guaranteed by the New York Title and Mortgage Company were subject to a federal tax under Schedule A (9), Title VIII of the Revenue Act of 1926 as amended by Section 724 (a) of the Act of 1932, 26 U.S.C.A. Int.Rev.Acts, p. 297.
The amendment provides for a tax upon: "9. Bonds, etc., sales or transfers; On all sales, or agreements to sell, or memoranda of sales or deliveries of, or transfers…
2Cases cited8 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- Founders General Corp. v. HoeySupreme Court of the United States · 1937
- United States v. Merchants Nat. Trust & Savings BankCourt of Appeals for the Ninth Circuit · 1939
- Koppers Coal & Transportation Co. v. United StatesCourt of Appeals for the Third Circuit · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Seattle-First Nat. Bank v. United StatesDistrict Court, E.D. Washington · 1942
- United States v. Niagara Hudson Power CorporationDistrict Court, S.D. New York · 1944
- City Bank Farmers Trust Co. v. HoeyCourt of Appeals for the Second Circuit · 1942
- Niagara Hudson Power Corporation v. HoeyCourt of Appeals for the Second Circuit · 1941
- Emporium Capwell Co. v. AnglimCourt of Appeals for the Ninth Circuit · 1944
5 more not listed; retrieve them via the Exa API.