Legal Opinion
In re Follansbee Bros.
District Court, W.D. Pennsylvania
Decided August 24, 1940No. 18787PublishedCited by 2 opinions
1Opinion of the Court
GIBSON, District Judge.
This case is before this court on two petitions of the Trustees of Follansbee Broth*449ers Company for instructions and direction as to the payment by them of certain documentary stamp taxes assessed by the Collector of Internal Revenue at Pittsburgh, Pennsylvania. The first petition for instructions was filed after the Bureau of Internal Revenue through its agent, the Collector at Pittsburgh on January 15, 1937, made a formal demand for tax in the amount of $1,450 which was alleged to be due on an aggregate principal amount of $1,450,000 of Trustees’ certificates of…
2Cases cited2 opinions
- United States v. PowellCourt of Appeals for the Fourth Circuit · 1938
- Bellefield Co. v. ReinerCourt of Appeals for the Third Circuit · 1928
3Cited by2 opinions
- Stuyvesant Town Corp. v. United StatesUnited States Court of Claims · 1953
- General Motors Acceptance Corp. v. HigginsDistrict Court, S.D. New York · 1945