Dayton Brass Castings Co. v. Gilligan
District Court, S.D. Ohio
At Law. Action by the Dayton Brass Castings Company against A. C. Gilligan, United States Collector of Internal Revenue, to recover a tax paid under protest.
1Opinion of the Court
SATER, District Judge.
The plaintiff is a corporation “formed for the purpose of manufacturing and selling brass, bronze, aluminum, white metal, and all other kinds of metal castings, machining same and doing all things incident thereto.” The Recording & Computing Machines Company (hereafter called the Recording Company) had a contract with the Canadian Car & Foundry Company for delivery of a large number of time fuses for shrapnel shells for the Russian government. Each fuse, when assembled and completed, consisted of 45 parts. On May 27 and 29, 1915, plaintiff entered into contracts with the…
2Cases cited41 opinions
- The LottawannaSupreme Court of the United States · 1875
- Platt v. Union Pacific RailroadSupreme Court of the United States · 1879
- The J. E. RumbellSupreme Court of the United States · 1893
- State ex rel. Attorney-General v. CovingtonOhio Supreme Court · 1876
- Phelps v. HarrisSupreme Court of the United States · 1880
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3Cited by3 opinions
- Springfield Plywood Corp. v. CommissionerUnited States Tax Court · 1950
- Coley v. PickeringDistrict Court, S.D. Illinois · 1927
- Springfield Plywood Corp. v. CommissionerUnited States Tax Court · 1950