Legal Opinion
W. T. Grant Co. v. Duggan
District Court, S.D. New York
Decided February 25, 1937PublishedCited by 3 opinions
1Opinion of the Court
PATTERSON, District Judge.
The questions presented by the defendant’s motion to dismiss the amended complaint are whether an issue of stock put out by the plaintiff was subject to stamp tax under the Revenue Act of 1926, and if so whether the amount of tax collected was excessive. The suit is one to recover the tax paid under protest.
The facts pleaded in the amended complaint and taken to be true for purposes of the present motion are these: The plaintiff, a Delaware corporation, had an authorized capital of 550,000 shares without par value prior to October 7, 1929, and of these authorized…
2Cases cited15 opinions
- Ithaca Trust Co. v. United StatesSupreme Court of the United States · 1929
- Brewster v. GageSupreme Court of the United States · 1930
- Cummings v. National BankSupreme Court of the United States · 1880
- Helvering v. BlissSupreme Court of the United States · 1934
- United States v. Safety Car Heating & Lighting Co.Supreme Court of the United States · 1936
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3Cited by3 opinions
- Helvering v. Safe Deposit & Trust Co. of BaltimoreCourt of Appeals for the Fourth Circuit · 1938
- Morris v. CommissionerUnited States Tax Court · 1982
- Southern Pacific Co. v. United StatesDistrict Court, S.D. New York · 1953