Legal Opinion
United States v. A. B. Leach & Co.
Court of Appeals for the Seventh Circuit
Decided June 30, 1936No. 5706PublishedCited by 3 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
The government appeals from a judgment in favor of a taxpayer ordering a refund to the latter of certain taxes held by the District Court to have been wrongly assessed and collected under section 800 et seq. (title 8), Schedule A (3) of the Revenue Act of 1926, (44 Stat. 99, 101 (see 26 U.S.C.A. §§ 900 note, 902) pertaining to stamp taxes.
The facts are disclosed only by the declaration to which the government demurred, and upon which judgment was entered when it declined to plead over. The taxpayer is a firm of investment brokers. In connection with its business, it…
2Cases cited7 opinions
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- F. T. Dooley Lumber Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1933
- United States v. PhillipsCourt of Appeals for the Third Circuit · 1928
- Union Trust Co. of Pittsburgh v. HeinerDistrict Court, W.D. Pennsylvania · 1928
- United States v. KellyCourt of Appeals for the Ninth Circuit · 1898
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3Cited by3 opinions
- Selected American Shares, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- B. F. Avery & Sons Co. v. GlennDistrict Court, W.D. Kentucky · 1936
- Selected American Shares, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1952