Legal Opinion
Kelly-Springfield Tire Co. v. United States
Court of Appeals for the Third Circuit
Decided February 15, 1940No. 6982PublishedCited by 1 opinion
1Opinion of the Court
CLARK, Circuit Judge.
In these sad days one does not have to stress the price of glory. Even in the narrow financial field of the case at bar that price has been exceedingly high. A Senate *824Finance Committee Report estimates it at $400,000,000 in tax refunds, 74th Cong. 2nd Sess. Senate Report 2337, p. 17. This diminution in revenue has, perversely, occurred as a result of a statute enacted to finance our national activities in World War No. 1. It reads: “In the case of buildings, machinery, equipment, or other facilities, constructed, erected, installed, or acquired, on or after April 6, 1917,…
2Cases cited13 opinions
- Higgins v. California Prune & Apricot Grower, Inc.Court of Appeals for the Second Circuit · 1924
- Heiner, Collector of Internal Revenue, v. Diamond Alkali Co.Supreme Court of the United States · 1933
- Weir v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Elliott v. United StatesDistrict Court, D. Maine · 1926
- Diamond Alkali Co. v. HeinerCourt of Appeals for the Third Circuit · 1932
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3Cited by1 opinion
- Pittsburgh Can Co. v. United StatesCourt of Appeals for the Third Circuit · 1940