Legal Opinion
Posados v. Warner, Barnes & Co.
Supreme Court of the United States
Decided April 22, 1929No. 251 and 252PublishedCited by 43 opinions
1Opinion of the CourtJustice Butler
No. 251.
Respondent sued petitioner in the court of first instance of Manila to recover a tax alleged to have been illegally imposed on a stock dividend. The tax was levied' under Act 2833 of the Philippine Islands, approved March 7, 1919, as amended by Act 2926, March 26, 1920. The provision here involved is substantially like that in § 2(a) of the Revenue Act of 1916 for the United States, which was held invalid in Eisner v. Macomber, 252 U. S. 189. The trial court deemed that and other decisions of this Court authoritative, held the stock dividend was not income, and gave judgment for…
2Cases cited8 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Montclair v. RamsdellSupreme Court of the United States · 1883
- Johnson v. HarrisonSupreme Court of Minnesota · 1891
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Louisiana v. PilsburySupreme Court of the United States · 1882
3 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- UTAH POWER & LIGHT CO. v. PFOST, COMMISSIONER OF LAW ENFORCEMENT, Et Al.Supreme Court of the United States · 1932
- Jerome H. Sheip Co. v. AmosSupreme Court of Florida · 1930
- Eagan v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1930
- McConville v. Ft. Pierce Bk. Tr. Co.Supreme Court of Florida · 1931
- Hayes v. United StatesCourt of Appeals for the Tenth Circuit · 1940
38 more not listed; retrieve them via the Exa API.