Legal Opinion
Brooklyn Trust Co. v. Corwin
District Court, E.D. New York
Decided July 26, 1933PublishedCited by 2 opinions
1Opinion of the Court
INCH, District Judge.
This is an action at law. A jury was duly waived. The action is brought by plaintiff, Brooklyn Trust Company, to recover a stamp tax claimed to have been unlawfully imposed. The tax was paid, under protest, on August 2, 1932, and the amount sought to be recovered is $8,752.55 with interest.
It was imposed pursuant to Schedule A, subd. 2, title 8, of the Revenue Act of 1926 (44 Stat. 101, 26 USCA § 901, Schedule A (3), which is as follows: “2. Capital stoek, issue: On each original issue, whether on organization or reorganization, of certificates of stock, or of profits, or…
2Cases cited6 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Hecht v. MalleySupreme Court of the United States · 1924
- Crocker v. MalleySupreme Court of the United States · 1919
- Hemphill v. OrloffSupreme Court of the United States · 1928
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Brooklyn Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1936
- Brooklyn Trust Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1936