Marconi Wireless Telegraph Co. of America v. Duffy
District Court, D. New Jersey
At Raw. Action by the Marconi Wireless Telegraph Company against Charles V. Duffy, Collector of Internal Revenue. On motion to strike the petition..
1Opinion of the Court
RELLSTAB, District Judge.
The plaintiff sues to recover $5,000 claimed to have been unlawfully exacted from it by the defendant, as stamp tax on certain issues of certificates of stock. The defendant moves to strike out the petition. The question thus raised is whether the transactions disclosed by the petition are subject to tax under the Revenue Act of 1918 (40 Stat. 1057, 1919 Supp. Comp. Stat. p. 1284), and calls for the interpretation of subdivision 4 of Schedule A of that act.
Tbe transactions, set out in tbe petition, in brief, are: The plaintiff, for the purpose of consolidating its…
2Cases cited6 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Eisner, Internal Revenue Collector v. MacOmberSupreme Court of the United States · 1919
- Lynch v. HornbySupreme Court of the United States · 1918
- Gibbons v. MahonSupreme Court of the United States · 1890
- Peterson v. Chicago, Rock Island & Pacific Railway Co.Supreme Court of the United States · 1907
1 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- United States v. Brown Fence & Wire Co.District Court, N.D. Ohio · 1935
- Westmoreland Coal Co. v. MacLaughlinDistrict Court, E.D. Pennsylvania · 1934
- Minnesota Mining & Mfg. Co. v. WillcutsDistrict Court, D. Minnesota · 1932
- George A. Hormel & Co. v. United StatesDistrict Court, D. Minnesota · 1935
- Founders General Corp. v. HoeyDistrict Court, S.D. New York · 1935