Legal Opinion
Niagara Hudson Power Corp. v. Hoey
District Court, S.D. New York
Decided July 11, 1940PublishedCited by 2 opinions
1Opinion of the Court
COXE, District Judge..
This is a suit for a refund of a stock transfer stamp tax of $260,969.04 alleged to have been illegally collected from the plaintiff. The tax was paid to the defendant on October 21, 1938, and claim for refund was thereafter rejected. The facts have been stipulated, and both sides have moved for summary judgment.
The plaintiff was formed on February 1, 1937 by the consolidation under Section 86 of the New York Stock Corporation Law, Consol.Laws, c. 59, of two New York corporations, Niagara Hudson Power Corporation (hereafter referred to as “Niagara Company”) and Mohawk…
2Cases cited8 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Lyeth v. HoeySupreme Court of the United States · 1938
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- Founders General Corp. v. HoeySupreme Court of the United States · 1937
- Koppers Coal & Transportation Co. v. United StatesCourt of Appeals for the Third Circuit · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Niagara Hudson Power Corporation v. HoeyCourt of Appeals for the Second Circuit · 1941
- Emporium Capwell Co. v. AnglimDistrict Court, N.D. California · 1943