MOORE v. STEWART

No. 8858.

125 F.2d 538 (1942)

MOORE, former Collector of Internal Revenue, v. STEWART et al.

Circuit Court of Appeals, Sixth Circuit.

February 5, 1942.


Attorney(s) appearing for the Case

George H. Zeutzius, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, J. Louis Monarch, and George H. Zeutzius, Sp. Assts. to Atty. Gen., and Emerich B. Freed and Francis B. Kavanagh, both of Cleveland, Ohio, on the brief), for appellant.

Paul L. Holden, of Cleveland, Ohio (Squire, Sanders & Dempsey, of Cleveland, Ohio, on the brief), for appellees.

Before SIMONS, ALLEN, and MARTIN, Circuit Judges.


ALLEN, Circuit Judge.

The sole question presented in this appeal is whether certain certificates of indebtedness issued by the trustee of railways in corporate reorganization are subject to documentary stamp tax under title 8, Section 800, and Schedule A-1, of the Revenue Act of 1926 as amended, 26 U.S.C.A. Int. Rev.Acts, pages 284, 288, which so far as material read as follows:

Sec. 800. "On and after the expiration of thirty days after the enactment of this...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases