Legal Opinion
Curtis Publishing Co. v. Smith
District Court, E.D. Pennsylvania
Decided September 24, 1954No. Civ. A. No. 13422PublishedCited by 4 opinions
1Opinion of the Court
CLARY, District Judge.
This is an action for the refund of documentary stamp taxes assessed by the Commissioner of Internal Revenue and paid by the taxpayer under Section 1800 of the Internal Revenue Code, 26 U.S.C. § 1800. The Commissioner assessed the taxes upon the plaintiff corporation contending that certain promissory notes issued by that corporation were debentures of such a character as to bring them within the reach of Section 1801 of the Internal Revenue Code, 26 U.S.C. § 1801. The facts of the case have been substantially stipulated between the parties and there is no dispute as to…
2Cases cited9 opinions
- General Motors Acceptance Corporation v. HigginsCourt of Appeals for the Second Circuit · 1947
- Belden Mfg. Co. v. JareckiCourt of Appeals for the Seventh Circuit · 1951
- Commercial Credit Co. v. HofferbertDistrict Court, D. Maryland · 1950
- Niles-Bement-Pond Co. v. FitzpatrickCourt of Appeals for the Second Circuit · 1954
- United States v. Ely & Walker Dry Goods Co.Court of Appeals for the Eighth Circuit · 1953
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3Cited by4 opinions
- S. S. Pierce Co. v. United StatesDistrict Court, D. Massachusetts · 1954
- Curtis Publishing Co. v. SmithCourt of Appeals for the Third Circuit · 1955
- Follansbee Steel Corp. v. United StatesDistrict Court, W.D. Pennsylvania · 1955
- The Curtis Publishing Company, a Corporation v. Francis R. Smith, Collector of Internal RevenueCourt of Appeals for the Third Circuit · 1955