Legal Opinion
First Trust Co. v. United States
District Court, D. Minnesota
Decided June 9, 1936No. 2809PublishedCited by 4 opinions
1Opinion of the Court
MOLYNEAUX, District Judge.
This suit was brought to recover the sum of $500 paid by the plaintiff to the defendant as a jeopardy assessment on November 23, 1934, pursuant to “Notice and Demand for Taxes” dated November 14, 1934.
The assessment was made pursuant to Schedule A2 of title 8 of the Revenue Act of 1926 (section 800 et seq.), as amended by section 722(a) of the Revenue Act of 1932 (26 U.S.C.A. § 900 note), which provides as follows:
“2. Capital stock (and similar interests), issue: On each original issue, whether on organization or reorganization, of shares or certificates of stock, or…
2Cases cited14 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Weiss v. WeinerSupreme Court of the United States · 1929
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- Ex Parte Worcester County National BankSupreme Court of the United States · 1929
9 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Fidelity-Baltimore National Bank, a Body Corporate v. United StatesCourt of Appeals for the Fourth Circuit · 1964
- McMurray v. SEC. BK. OF LYNNWOODWashington Supreme Court · 1964
- Fidelity-Baltimore National Bank v. United StatesDistrict Court, D. Maryland · 1963
- McMurray v. SEC. BK. OF LYNNWOODWashington Supreme Court · 1964