Legal Opinion
White v. Hornblower
Court of Appeals for the First Circuit
Decided August 27, 1928No. 2217PublishedCited by 23 opinions
1Opinion of the Court
MORTON, District Judge.
The question is whether certain certificates of interest, issued by the trustees of the Costilla Trust,, were subject to the stamp tax imposed on. certificates of stock by Revenue Act 1918, § 1100 (Comp. St. § 6318i), and section 1107, Schedule A-3 (Comp. St. § 6318p, Schedule A-3), and Revenue Act 1921, § 1100 (Comp. St. § 6318i), and section 1107, Schedule A-2 (Comp. St. § 6318p, Schedule A-2),
The Costilla Estate Development Company was a Delaware corporation organized to develop a tract of land in Colorado and New Mexico. It issued two series of mortgage bonds, and…
2Cases cited4 opinions
- Hecht v. MalleySupreme Court of the United States · 1924
- Burk-Waggoner Oil Assn. v. HopkinsSupreme Court of the United States · 1925
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- Hecht v. MalleySupreme Court of the United States · 1924
3Cited by23 opinions
- Richards v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1936
- Willis v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1932
- Little Four Oil & Gas Co. v. LewellynCourt of Appeals for the Third Circuit · 1929
- Lucas v. Extension Oil Co.Court of Appeals for the Fifth Circuit · 1931
- Gardiner v. United StatesCourt of Appeals for the First Circuit · 1931
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