Legal Opinion
Endler v. United States
District Court, D. New Jersey
Decided February 16, 1953No. Civ. No. 17-50PublishedCited by 10 opinions
1Opinion of the Court
HARTSHORNE, District Judge.
This case is submitted on stipulated facts and briefs. The question here is whether the purchaser of real estate from the United States is liable for documentary stamp taxes on a deed from the United States under the provisions of the Internal Revenue Code.
Plaintiff Endler, in 1947, purchased from the defendant United States the old Post Office and Court House site at Louisville, Kentucky, for a price in excess of $1,000,-000.00, the Government delivering its deed to him therefor. The Government required Endler to pay to the Collector of Internal Revenue $1,943.85,…
2Cases cited7 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- White v. United StatesSupreme Court of the United States · 1938
- Berry v. KavanaghCourt of Appeals for the Sixth Circuit · 1943
- Farmers' Loan & Trust Co. v. Council Bluffs Gas & Electric Light Co.U.S. Circuit Court for the Southern District of Iowa · 1898
- Home Title Ins. Co. of New York v. KeithDistrict Court, E.D. New York · 1916
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Fedders Financial Corp. v. Director, Division of TaxationSupreme Court of New Jersey · 1984
- Choctawhatchee Electric Cooperative, Inc. v. GreenSupreme Court of Florida · 1961
- People Ex Rel. Department of Public Works v. County of Santa ClaraCalifornia Court of Appeal · 1969
- Dept. of Revenue v. Lincoln Pointe Associates, Ltd.District Court of Appeal of Florida · 1989
- Norton Manufacturing Corp. v. United StatesDistrict Court, N.D. Illinois · 1968
5 more not listed; retrieve them via the Exa API.