Legal Opinion
White v. Consolidated Equities, Inc.
Court of Appeals for the First Circuit
Decided June 20, 1935No. 3009PublishedCited by 6 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is an action at law to recover back stock transfer taxes which the plaintiff claims were illegally exacted on certain transactions not properly subject thereto. The statute involved is the Revenue Act of 1926, title 8, Schedule A (3), 26 USCA § 901, Schedule A (3). The case was tried jury waived; the District Judge found in favor of the plaintiff; and the collector has appealed. There appears to have been no controversy as to the basic facts, the question being whether they warranted a finding for the plaintiff.
The controversy arises over the manner in which the…
2Cases cited5 opinions
- Provost v. United StatesSupreme Court of the United States · 1926
- Goodyear Tire & Rubber Co. v. United StatesSupreme Court of the United States · 1927
- Shreveport-El Dorado Pipe Line Co. v. McGrawlCourt of Appeals for the Fifth Circuit · 1933
- Union Trust Co. of Pittsburgh v. HeinerDistrict Court, W.D. Pennsylvania · 1928
- Consolidated Equities, Inc. v. WhiteDistrict Court, D. Massachusetts · 1934
3Cited by6 opinions
- Orpheum Bldg. Co. v. AnglimCourt of Appeals for the Ninth Circuit · 1942
- Maloney v. Portland Associates, Inc.Court of Appeals for the Ninth Circuit · 1940
- Pennroad Corp. v. LadnerDistrict Court, E.D. Pennsylvania · 1937
- United States v. BakerCourt of Appeals for the First Circuit · 1940
- Brooks v. WelchDistrict Court, D. Massachusetts · 1938
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