Legal Opinion
The F. & M. Schaefer Brewing Co. v. United States
Court of Appeals for the Second Circuit
Decided September 12, 1956No. 23775_1PublishedCited by 26 opinions
1Opinion of the Court
CLARK, Chief Judge.
The plaintiff sued to recover the amount of stamp taxes which it alleged the government had illegally assessed and collected from it. The transaction which the government claimed to be thus subject to the tax in question did not involve the issue of any new stock certificates, but was actually an increase in the corporation’s capital account by the transfer of $6,375,000 from its earned surplus account to its capital account, thus increasing the capital from $3,725,000 to $10,100,000, and the value of certain issued no-par-value stock from $36.25 to $100 per share. In a…
2Cases cited19 opinions
- Willoughby v. Sinclair Oil & Gas Co.Court of Appeals for the Tenth Circuit · 1951
- Healy v. Pennsylvania R. Co.Court of Appeals for the Third Circuit · 1950
- Forstner Chain Corp. v. Marvel Jewelry Mfg. Co.Court of Appeals for the First Circuit · 1949
- Steccone v. Morse-Starrett Products Co.Court of Appeals for the Ninth Circuit · 1951
- Markert v. Swift & Co.Court of Appeals for the Second Circuit · 1949
14 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- United States v. F. & M. Schaefer Brewing Co.Supreme Court of the United States · 1958
- Grace M. Matteson, as Surviving of the Last Will and Testament of Edward M. Markham v. United StatesCourt of Appeals for the Second Circuit · 1956
- CNA Corp. v. United StatesUnited States Court of Federal Claims · 2008
- United States v. Twin City Power Company of Georgia, Twin City Power Company of Georgia v. United StatesCourt of Appeals for the Fifth Circuit · 1958
- Joseph Walters v. Moore-Mccormack Lines, Inc.Court of Appeals for the Second Circuit · 1963
21 more not listed; retrieve them via the Exa API.