Legal Opinion
Georg Jensen, Inc. v. United States
District Court, S.D. New York
Decided April 16, 1959PublishedCited by 3 opinions
1Opinion of the Court
PALMIERI, District Judge.
These are cross-motions for summary judgment upon stipulated facts, in an action to recover Documentary Stamp-Taxes alleged to have been wrongfully collected by the defendant.
The facts relate to the purchase of real estate by the corporate plaintiff. On March 26, 1946, the plaintiff became the owner of premises in New York City known as 680-684 Fifth Avenue as a result of a series of transactions which were initiated on March 14, 1946 by a contract of purchase between the owner of the property and Frederik Lunning, the President of the plaintiff. Lunning’s interest in…
2Cases cited3 opinions
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- Founders General Corp. v. HoeySupreme Court of the United States · 1937
- Central States Life Ins. v. SheehanCourt of Appeals for the Eighth Circuit · 1941
3Cited by3 opinions
- Georg Jensen, Inc. v. United StatesDistrict Court, S.D. New York · 1960
- Georg Jensen, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1960
- McLouth Steel Corporation v. The United StatesUnited States Court of Claims · 1963