Legal Opinion
Midvale Paper Board Co. v. United States
District Court, S.D. New York
Decided February 20, 1940PublishedCited by 11 opinions
1Opinion of the Court
CONGER, District Judge.
This is a motion for judgment dismissing the complaint for failure to state a claim upon which relief can be granted.
The within action is brought to recover the capital stock tax paid by the plaintiff with respect to the taxable year ending June 30, 1933, in the amount of $420, on the ground that the law under which said capital stock tax was imposed was unconstitutional and void.
The tax statutes involved in this action are Section 215 and 216 of the National Industrial Recovery Act (June 16, 1933 c. 90, 48 Stat. 195, 207, 208). Section 215 imposed a capital stock tax;…
2Cases cited4 opinions
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Ray Consolidated Copper Co. v. United StatesSupreme Court of the United States · 1925
- Chicago Telephone Supply Co. v. United StatesUnited States Court of Claims · 1938
- Rosoff Tunnel Corporation v. HigginsDistrict Court, S.D. New York · 1938
3Cited by11 opinions
- Mountain Iron Co. v. United StatesDistrict Court, D. Minnesota · 1940
- Hornell Ice & Cold Storage Co. v. United StatesDistrict Court, W.D. New York · 1940
- Rochester Gas & Electric Corp. v. McGowanCourt of Appeals for the Second Circuit · 1940
- Kentucky Fire Brick Co. v. GlennDistrict Court, W.D. Kentucky · 1940
- Prime Securities Corp. v. United StatesCourt of Appeals for the Sixth Circuit · 1941
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