Legal Opinion
Hanover Imp. Soc., Inc. v. Gagne
Court of Appeals for the First Circuit
Decided November 9, 1937No. 3261PublishedCited by 11 opinions
1Opinion of the Court
MORTON, Circuit Judge.
This is an appeal by the plaintiff from a judgment in favor of the collector in an action brought to recover a federal capital stock tax alleged to have been unlawfully assessed and collected. The years involved are 1933 and 1934. The tax was properly assessed and collected unless the plaintiff was entitled to exemption under section 103 (8) of the Revenue Act of 1932 (26 U.S.C.A. § 103(8) and note) and under section 101(8) of the Revenue Act of 1934 (26 U.S.C.A. § 103(8), the provisions of which are practically identical.
The plaintiff was organized under the laws of New…
2Cases cited4 opinions
- Helvering v. Tex-Penn Oil Co.Supreme Court of the United States · 1937
- Harrison v. Barker Annuity FundCourt of Appeals for the Seventh Circuit · 1937
- Union & New Haven Trust Co. v. EatonDistrict Court, D. Connecticut · 1927
- Garden Homes Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1933
3Cited by11 opinions
- Universal Oil Products Co. v. Campbell (United States, Intervenor) (Two Cases)Court of Appeals for the Seventh Circuit · 1950
- Debs Memorial Radio Fund v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1945
- People's Educational Camp Society, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1964
- United States v. Pickwick Electric Membership Corp.Court of Appeals for the Sixth Circuit · 1946
- Commissioner of Internal Revenue v. Lake Forest, Inc.Court of Appeals for the Fourth Circuit · 1962
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