Legal Opinion
Spreckels Sugar-Refining Co. v. McClain
U.S. Circuit Court for the District of Eastern Pennsylvania
Decided May 18, 1901No. Nos. 3, 46PublishedCited by 2 opinions
Action against defendant, as collector of internal revenue, to recover taxes claimed to have been illegally exacted from plaintiff as a sugar refiner.
1Opinion of the Court
J. B. McPHERSON, District Judge.
The parties to this action have agreed upon a special verdict, of which the following are the material portions:
“The jury, as a special verdict, do find that during the period covered by the first suit to October sessions, 1900, No. 3, returns were made by the plaintiff to the defendant of its receipts as per Schedule A, hereto attached, which is a summary of returns of Spreckels Sugar-Refining Company, covering its entire gross receipts from June 14, 1898, to March 1, 1900; that the column headed, ‘Period Covered by Returns,’ shows the month for which the…
2Cases cited2 opinions
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- King v. United StatesSupreme Court of the United States · 1879
3Cited by2 opinions
- Spreckels Sugar Refining Co. v. McClainCourt of Appeals for the Third Circuit · 1902
- American Sugar Refining Co. v. RutanDistrict Court, D. New Jersey · 1903