Legal Opinion
Hilker & Bletsch Co. v. United States
Court of Appeals for the Seventh Circuit
Decided March 24, 1954No. 10977PublishedCited by 10 opinions
1Opinion of the Court
MAJOR, Chief Judge.
Plaintiff, an Illinois corporation, is engaged in the manufacture and sale of food products, with its principal place of business at 614 West Hubbard Street, Chicago, Illinois. From October 1, 1949 to December 31, 1949, it used 413.842 proof gallons of distilled spirits in the manufacture of flavors and flavoring extracts as foods and not for beverage purposes. The distilled spirits were tax paid and had been produced in a domestic registered distillery or industrial alcohol plant.
Predicated upon Sec. 3250 of the Internal Revenue Code, as amended by Sec. 309(b) of the…
2Cases cited7 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Poynor v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1936
- Lewis-Hall Iron Works v. BlairCourt of Appeals for the D.C. Circuit · 1928
- Stebbins' Estate v. HelveringCourt of Appeals for the D.C. Circuit · 1941
- McCord v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1941
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Drayton Heard and Elizabeth A. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- San Juan Fedalgo Holding Co. v. Skagit CountyCourt of Appeals of Washington · 1997
- SAN JUAN FIDALGO HOLDING v. Skagit CountyCourt of Appeals of Washington · 1997
- State v. Empire Building CompanyCourt of Civil Appeals of Alabama · 1971
- Kiekhaefer Corporation v. National Labor Relations BoardCourt of Appeals for the Seventh Circuit · 1960
5 more not listed; retrieve them via the Exa API.