Legal Opinion
Nee v. United Funds, Inc.
Court of Appeals for the Eighth Circuit
Decided July 27, 1948No. 13654PublishedCited by 3 opinions
1Opinion of the Court
RIDDICK, Circuit Judge.
The appellee, United Funds, Inc., hereinafter referred to as the taxpayer, is a registered management open-end investment company, subject to the provisions'of the Investment Company Act of 1940, 15 U.S.C.A. § 80a — 1 et seq. It is incorporporated under the laws of Delaware and maintains its principal place of business in Kansas City, Missouri. It brought this action against the United States Collector of Internal Revenue for the Sixth District of Missouri to recover the sum of $5,849.95 paid as documentary stamp taxes for the period from November 12, 1940, to June 5,…
2Cases cited7 opinions
- Helvering v. Northwest Steel Rolling Mills, Inc.Supreme Court of the United States · 1940
- Raybestos-Manhattan, Inc. v. United StatesSupreme Court of the United States · 1935
- Founders General Corp. v. HoeySupreme Court of the United States · 1937
- United States v. Dakota Tractor & Equipment Co.Court of Appeals for the Eighth Circuit · 1942
- Valentine-Clark Corp. v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Selected American Shares, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1952
- Craig v. BatesNew York Supreme Court · 1954
- Selected American Shares, Inc. v. United StatesCourt of Appeals for the Seventh Circuit · 1952