Legal Opinion
United Funds, Inc. v. Nee
District Court, W.D. Missouri
Decided June 18, 1947No. 3955PublishedCited by 1 opinion
1Opinion of the Court
REEVES, District Judge.
This is an action for the recovery of documentary stamp taxes in the sum of $5,849.95 exacted by the defendant upon notice and levy dated November 13, 1944, and paid November 20, 1944. A demand for the return of the amount paid was made on July 3, 1945. The collector failed and refused to comply with the demand of the plaintiff and this suit followed.
The plaintiff is an investment trust and was incorporated October 8, 1940. It was provided by its Articles of Incorporation that :
“Article 8. * * *
“803. All cash and securities owned by the corporation from time to time…
2Cases cited6 opinions
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- Founders General Corp. v. HoeySupreme Court of the United States · 1937
- American United Life Ins. v. FischerCourt of Appeals for the Eighth Circuit · 1941
- American United Life Ins. v. FischerCourt of Appeals for the Eighth Circuit · 1942
- Birmingham v. Central Life Assur. Soc.Court of Appeals for the Eighth Circuit · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Erie R. v. Cornell No. 20Court of Appeals for the Second Circuit · 1947