Legal Opinion
Campana Corporation v. Harrison
Court of Appeals for the Seventh Circuit
Decided May 12, 1943No. 8112PublishedCited by 48 opinions
1Opinion of the Court
MINTON, Circuit Judge.
During July, 1933 and each month thereafter to and including March, 1939, the plaintiff-appellee, herein referred to as the Corporation, manufactured a toilet preparation known as Italian Balm, and was subject to a manufacturers’ excise tax thereon, pursuant to Revenue Act 1932, § 603, 47 Stat. 169, 259, 26 U.S.C.A. Int.Rev.Code, § 3401.
In September, 1933 the Corporation began to manufacture and did manufacture each month to and including March, 1939, another toilet preparation known as Dreskin, also subject to the same tax. The .Corporation on July 1, 1933 entered into…
2Cases cited5 opinions
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Toebelman v. Missouri-Kansas Pipe Line Co.Court of Appeals for the Third Circuit · 1942
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- Heiberg v. HaslerDistrict Court, E.D. New York · 1941
3Cited by48 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Moutoux v. Gulling Auto Electric, Inc.Court of Appeals for the Seventh Circuit · 1961
- F. W. Fitch Co. v. United StatesSupreme Court of the United States · 1945
- The American Securit Company, a Corporation v. Hamilton Glass Company, Inc., a CorporationCourt of Appeals for the Seventh Circuit · 1958
- James J. Duane, Jr. v. Walter P. AltenburgCourt of Appeals for the Seventh Circuit · 1962
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