Edwards v. Wabash Ry. Co.
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. Action by the Wabash Railway Company against William ’H. Edwards, Collector of United States Internal Revenue for the Second District o£ the State of New York. There was a judgment for plaintiff, and defendant brings error. This cause comes here on writ oí error to the United States District Court for the Southern District oí New York.
Read the full summary
In Error to the District Court of the United States for the Southern District of New York. Action by the Wabash Railway Company against William ’H. Edwards, Collector of United States Internal Revenue for the Second District o£ the State of New York. There was a judgment for plaintiff, and defendant brings error. This cause comes here on writ oí error to the United States District Court for the Southern District oí New York. The defendant in error is hereinafter called plaintiff, and the plaintiff in error is hereinafter called defendant. The plaintiff sues to recover the amount of stamp…
1Opinion of the CourtRogers, Circuit Judge
(after stating the facts as above). [1-7] The question which this case presents arises under the War Revenue Act, approved on October 3, 1917, which is entitled “An act to provide revenue to defray war expenses, and for other purposes.” dO Statutes at Large, 300. The pertinent .provisions of the act may be found in the margin.1 The question is whether the certificates of A stock and common stock issued by the plaintiff in exchange for the B stock constituted such an issue of stock as to be subject to tax under the provisions of the act quoted in the margin. All the transactions with respect…
2Cases cited19 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. IshamSupreme Court of the United States · 1873
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
- Eidman v. MartinezSupreme Court of the United States · 1902
14 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- W. T. Grant Co. v. DugganCourt of Appeals for the Second Circuit · 1938
- Elko Lamoille Power Co. v. Commissioner of Int. Rev.Court of Appeals for the Ninth Circuit · 1931
- Rosenberg v. Carr Fastener Co.Court of Appeals for the Second Circuit · 1931
- Skinner v. EatonCourt of Appeals for the Second Circuit · 1930
- Trumbull Steel Co. v. RoutzahnDistrict Court, N.D. Ohio · 1923
27 more not listed; retrieve them via the Exa API.