Legal Opinion
Western Massachusetts Electric Co. v. United States
District Court, D. Massachusetts
Decided September 21, 1951No. Civ. No. 50-271PublishedCited by 2 opinions
1Opinion of the Court
McCarthy, District Judge.
This action is brought to recover money exacted by the United States as federal stock transfer taxes in the amount of $9,827.70 paid January 21, 1944.
The facts, which are embodied in a stipulation, including certain exhibits thereto and to the complaint, and which have •been made parts thereof, are as follows:
1. At the end of the year 1942, Western Massachusetts Companies, a Massachusetts voluntary association holding company, owned the entire capital stock of four Massachusetts public utility corporations: Western Massachusetts Electric Company (hereinafter called…
2Cases cited6 opinions
- 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. Niagara Hudson Power CorporationDistrict Court, S.D. New York · 1944
- American Processing & Sales Co. v. CampbellCourt of Appeals for the Seventh Circuit · 1947
- Emporium Capwell Co. v. AnglimCourt of Appeals for the Ninth Circuit · 1944
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Union Bankers Insurance Company v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- Union Oil Co. of California v. United StatesUnited States Court of Claims · 1973