Legal Opinion
Cleveland Provision Co. v. Weiss
District Court, N.D. Ohio
Decided January 14, 1925No. 12732, 12765, 12778, 12801, 12802, 12824PublishedCited by 8 opinions
1Opinion of the Court
WESTENHAVER, District Judge.
The demurrers in these several eases all present the same question; i. e., the liability of the plaintiff corporations for stamp tax on alleged original issues of capital stock. Cases 12732, 12824, 12765, and 12778 arise under the War Revenue Act of 1918, approved Fobuary 24, 1919. 40 Stat. 1057, 1133, 1135; U. S. Comp. Stat. Supp. 1919, §§ 6318i, 6318p. Cases 12801 and 12802 arise under War Revenue Act approved November 23, 1921. 42 Stat. 227, 301, 303; U. S. Comp. Stat. Supp. 1923, §§ 6318i, 6318p. The taxes were assessed, paid under protest, and application made…
2Cases cited6 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Edwards v. Wabash Ry. Co.Court of Appeals for the Second Circuit · 1920
- United States v. CoulbyCourt of Appeals for the Sixth Circuit · 1919
- Trumbull Steel Co. v. RoutzahnDistrict Court, N.D. Ohio · 1923
- American Laundry Machinery Co. v. DeanDistrict Court, S.D. Ohio · 1923
1 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- State Ex Rel. Weede v. Iowa Southern Utilities Co. of DelawareSupreme Court of Iowa · 1942
- W. T. Grant Co. v. DugganCourt of Appeals for the Second Circuit · 1938
- United States v. Pure Oil Co.Court of Appeals for the Seventh Circuit · 1943
- American Gas & Electric Co. v. United StatesDistrict Court, S.D. New York · 1946
- W. T. Grant Co. v. DugganDistrict Court, S.D. New York · 1937
3 more not listed; retrieve them via the Exa API.