Thomasson v. Wood

California Supreme Court October 15, 1871

Thomasson v. Wood, 42 Cal. 416 (Cal. 1871)

Crockett

Opinion of the Court

By the Court, Crockett, J.:

The judgment in this case is reversed on the authority of Duffy v. Hobson, 40 Cal. 240. But when the answer was filed and the cause tried, the defendants may have been induced by the intimation of this Court in Halleck v. Jandin, 34 Cal. 172, to rest their defense solely on the ground that *418the note was not sufficiently or properly stamped with internal revenue stamps. Upon the intimations in that case they may well have concluded that this was a sufficient defense, and have therefore omitted to make other defenses which they might have set up.

Judgment reversed and cause remanded.

Reference

Full Case Name: N. H. THOMASSON v. A. WOOD and W. B. LONG
Cited By: 5 cases
Status: Published
Syllabus: United States Internal Kevenue Stamps—Dueey v. Hobson, 40 Cal. 240, Aeeirmed—On the point that the omission of a United States internal revenue stamp cannot be set up as a defense in a State Court to an action on contract. Reliance upon. Authority afterwards Overruled — Opportunity to make other Points.—Where a single defense was interposed to an action, and such defense was supported by a decision of the Supreme Court, which, however, was afterwards reversed; held, that judgment should not be rendered on the record, but the cause remanded for further proceedings.