Malley v. Bowditch
Court of Appeals for the First Circuit
In Error to the District Court of the United States for the District of Massachusetts; George H. Bingham, Judge. Action by Charles P. Bowditch and others, trustees, against John F. Malley, collector. There was-a judgment for plaintiffs, and defendant brings error.
1Opinion of the Court
BROWN, District Judge.
[1] We are of the opinion that, on the original issue of the certificates of shares of the Pepperell Manufacturing Company, a manufacturing company organized in the form of a trust under the common law, and deriving none of its rights, qualities or benefits from any statute, there was required by the provisions of section 5, Schedule A, of the War Tax Raw, so called, approved October 22, 1914 (38 Stats, pt. 1, pp. 745, 753, 759, c. 331), a stamp tax of 5 cents on each $100 of face value or fraction thereof.
By the agreement and declaration of trust it was provided:
“The…
2Cases cited7 opinions
- New York Ex Rel. Hatch v. ReardonSupreme Court of the United States · 1907
- Crocker v. MalleySupreme Court of the United States · 1919
- Minot v. WinthropMassachusetts Supreme Judicial Court · 1894
- Thomas v. United StatesSupreme Court of the United States · 1904
- Berthold v. GoldsmithSupreme Court of the United States · 1861
2 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Hecht v. MalleySupreme Court of the United States · 1924
- State Street Trust Co. v. HallMassachusetts Supreme Judicial Court · 1942
- Reilly v. ClyneArizona Supreme Court · 1925
- Edwards v. Wabash Ry. Co.Court of Appeals for the Second Circuit · 1920
13 more not listed; retrieve them via the Exa API.