UNITED STATES v. NATIONAL SUGAR REFINING CO.


113 F.Supp. 157 (1953)

UNITED STATES v. NATIONAL SUGAR REFINING CO.

United States District Court S. D. New York.

April 30, 1953.


Attorney(s) appearing for the Case

J. Edward Lumbard, Jr., U. S. Atty., New York City, for plaintiff (Henry L. Glenn, Asst. U. S. Atty., New York City, of counsel).

Cravath, Swaine & Moore, New York City, for defendant (George G. Tyler, Richard L. Musgrave, Albert Rosenblum, New York City, of counsel).


LEIBELL, District Judge.

This is an action under section 1802(a)1 of the Internal Revenue Code to collect a stamp tax on shares allegedly "issued in a recapitalization" of the defendant on December 31, 1947. The action was commenced December 29, 1952. The facts are not in dispute. Defendant moved for a summary judgment and the plaintiff has made a cross motion for the same relief.

The secretary of the defendant, a New Jersey corporation...

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