Legal Opinion
Southern Pac. Co. v. Berliner
Court of Appeals for the Ninth Circuit
Decided August 18, 1949No. 12117PublishedCited by 7 opinions
1Opinion of the Court
HEALY, Circuit Judge.
The Southern Pacific Company paid under protest an amount of stamp taxes assessed under sections 1800 and 1802(a) of the Internal Revenue Code, 26 U.S.C.A. §§ 1800, 1802(a) and sued unsuccessfully to recover the payment.
The Company was organized under the laws of Kentucky.1 In 1940 it had outstanding 3,772,763.0564 shares of capital stock having a par value of $100 a share, of which all but 210,157 shares were issued at par. The 210,157 shares were issued at a premium of $6,304,845 over par.2 In 1940 the Company, pursuant to an amendment of its charter and with the…
2Cases cited5 opinions
- W. T. Grant Co. v. DugganCourt of Appeals for the Second Circuit · 1938
- Peake v. ThomasCourt of Appeals of Kentucky (pre-1976) · 1927
- Rio Grande Oil Co. v. WelchCourt of Appeals for the Ninth Circuit · 1939
- American Gas & Electric Co. v. United StatesDistrict Court, S.D. New York · 1946
- Lewis, Secretary of State v. Oscar C. Wright Co.Court of Appeals of Kentucky (pre-1976) · 1930
3Cited by7 opinions
- United States v. California Electric Power Co.Court of Appeals for the Ninth Circuit · 1951
- United States Steel Corp. v. United StatesUnited States Court of Claims · 1956
- Allied Chemical & Dye Corp. v. McMahonDistrict Court, S.D. New York · 1957
- California Electric Power Co. v. United StatesDistrict Court, S.D. California · 1950
- Westinghouse Electric Corp. v. United StatesDistrict Court, W.D. Pennsylvania · 1951
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