Legal Opinion
American Gas & Electric Co. v. United States
District Court, S.D. New York
Decided December 11, 1946PublishedCited by 9 opinions
1Opinion of the Court
CAFFEY, District Judge.
This is an action to recover the sum of $29,258.20, alleged to have been erroneously exacted from plaintiff, under Section 1802 (a) of the Internal Revenue Code, Title 26 U.S.C.A. as a documentary stamp tax upon a certain issue of stock by plaintiff. Each party moves, upon the amended pleadings and a stipulation of facts, for a judgment in its favor. Thus, only a question of law is involved.
Plaintiff was organized in 1925 under the laws of the State of New York as the result of its consolidation with Appalachian Securities Corporation. Its authorized capital stock…
2Cases cited17 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- Founders General Corp. v. HoeySupreme Court of the United States · 1937
12 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. California Electric Power Co.Court of Appeals for the Ninth Circuit · 1951
- Southern Pac. Co. v. BerlinerCourt of Appeals for the Ninth Circuit · 1949
- Crown Cork & Seal Co. v. United StatesUnited States Court of Claims · 1950
- Southern Pac. Co. v. BerlinerDistrict Court, N.D. California · 1948
- California Electric Power Co. v. United StatesDistrict Court, S.D. California · 1950
4 more not listed; retrieve them via the Exa API.