Legal Opinion
Charles Marchand Co. v. Higgins
District Court, S.D. New York
Decided December 26, 1940PublishedCited by 1 opinion
1Opinion of the Court
MANDELBAUM, District Judge.
Pursuant to Section 603 of the Revenue Act of 1932, 26 U.S.C.A.Int.Rev.Acts, page 608, the plaintiff was assessed manufacturers’ excise taxes on the sale of its article known as “Marchand’s Golden Hair Wash”, a toilet preparation. The tax was paid under protest and a'claim for refund was duly filed. The claim was rejected by the Commissioner of Internal Revenue. This suit for the recovery of the taxes paid ensued. After a. trial without a jury, the issues are now before the court for determination.
The pertinent portion of the taxing statute reads as follows:
“§ 603.…
2Cases cited14 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Anheuser-Busch Brewing Assn. v. United StatesSupreme Court of the United States · 1908
- American Fruit Growers, Inc. v. Brogdex Co.Supreme Court of the United States · 1931
- Allen v. SmithSupreme Court of the United States · 1899
- Bourjois, Inc. v. McGowanCourt of Appeals for the Second Circuit · 1936
9 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- State v. Air Conditioning Engineers, Inc.Supreme Court of Alabama · 1965