Legal Opinion
S. S. Pierce Co. v. United States
District Court, D. Massachusetts
Decided December 31, 1954No. Civ. A. Nos. 53-1112 and 54-77PublishedCited by 3 opinions
1Opinion of the Court
ALDRICH, District Judge.
These are two actions to recover payments made on account of stamp taxes. Plaintiff in 1951 borrowed a million dollars from an insurance company, repayable in installments over a period of *397'ten years. It did essentially the same thing again in 1953. The facts are so similar that I shall treat them as one •occurrence. The plaintiff entered into a detailed loan agreement, some twenty pages long, and executed a so-called promissory note. For purposes of identification, but not of characterization, I shall call this the note. The insurance company, as a condition of the…
2Cases cited15 opinions
- United States v. IshamSupreme Court of the United States · 1873
- General Motors Acceptance Corporation v. HigginsCourt of Appeals for the Second Circuit · 1947
- Willcuts v. Investors' SyndicateCourt of Appeals for the Eighth Circuit · 1932
- Belden Mfg. Co. v. JareckiCourt of Appeals for the Seventh Circuit · 1951
- Commercial Credit Co. v. HofferbertDistrict Court, D. Maryland · 1950
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3Cited by3 opinions
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- Founders Inc. v. KelmDistrict Court, D. Minnesota · 1956
- S. S. Pierce Company v. United StatesCourt of Appeals for the First Circuit · 1956