Legal Opinion
Empire Trust Co. v. Hoey
District Court, S.D. New York
Decided February 20, 1937PublishedCited by 1 opinion
1Opinion of the Court
COXE, District Judge.
This is a motion to dismiss a complaint for insufficiency.
The action is to recover $16,152.13 alleged to have been wrongfully collected as original issue taxes on Independence Fund Trust certificates issued during the period from June 21, 1932, to February 14, 1935; and the single question presented is whether these certificates are taxable as having a “par or face value,” or as being “without par or face value.”
The taxes were assessed • under subdivision 2 of Schedule A, title 8, of the Revenue Act of 1926, as amended by section 722 of the Revenue Act of 1932 (47 Stats.…
2Cases cited6 opinions
- McFeely v. CommissionerSupreme Court of the United States · 1935
- Edwards v. Wabash Ry. Co.Court of Appeals for the Second Circuit · 1920
- Willcuts v. Investors' SyndicateCourt of Appeals for the Eighth Circuit · 1932
- Goodyear Tire & Rubber Co. v. United StatesSupreme Court of the United States · 1927
- Commercial Credit Co. v. TaitDistrict Court, D. Maryland · 1924
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Empire Trust Co. v. HoeyDistrict Court, S.D. New York · 1937