Legal Opinion
Union Internationale De Placements v. Hoey
Court of Appeals for the Second Circuit
Decided May 2, 1938No. 292PublishedCited by 8 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Action by appellant to recover federal capital stock taxes paid for the years 1933, 1934, and 1935, section 215(b) of the N.I. R.A., Act June 16, 1933, 48 Stat. 207; section 701(b), of the Revenue Act of 1934, 48 Stat. 769, 26 U.S.C.A. § 1358(b). Appellant, a foreign corporation organized under the laws of the Grand Duchy of Luxembourg, on demand of appellee, paid the taxes for these years on March 5,1937. It is a foreign investment corporation organized for the purpose of acquiring and managing a portfolio of liquid investments. During the years in question it bought…
2Cases cited9 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Cannon Manufacturing Co. v. Cudahy Packing Co.Supreme Court of the United States · 1925
- Tauza v. . Susquehanna Coal Co.New York Court of Appeals · 1917
- People's Tobacco Co. v. American Tobacco Co.Supreme Court of the United States · 1918
- Bank of America v. Whitney Central National BankSupreme Court of the United States · 1923
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Bank of America, National Trust & Savings Ass'n v. LimaDistrict Court, D. Massachusetts · 1952
- Irvine Co. v. McColganCalifornia Supreme Court · 1945
- Topps of Canada, Ltd. v. CommissionerUnited States Tax Court · 1961
- United States Steel Products Co. v. United StatesDistrict Court, D. New Jersey · 1941
- Berliner Handels-Gesellschaft v. United StatesUnited States Court of Claims · 1939
3 more not listed; retrieve them via the Exa API.