Legal Opinion
Shakespeare Company v. The United States
United States Court of Claims
Decided January 19, 1968No. 448-65PublishedCited by 25 opinions
1Opinion of the Court
ON DEFENDANT’S REQUEST FOR REVIEW OF COMMISSIONER’S ORDER
LARAMORE, Judge.
Plaintiff, Shakespeare Company, is a manufacturer of fishing tackle which was subject to tax under section 4161 of the Internal Revenue Code of 1954 on sales of its products at the rate of 10 percent of the price for which such taxable articles were sold. It sells all of its products to volume purchasers which resell to others. It sold its own “Shakespeare” brand name fishing reels at approximately 55 percent off list price. The evidence established that a number of such sales were made to companies having warehouses…
2Cases cited12 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Karl F. Knetsch and Eva Fay Knetsch v. The United StatesUnited States Court of Claims · 1965
- Edwin O. Bookwalter v. Joseph H. And Frances R. BreckleinCourt of Appeals for the Eighth Circuit · 1966
7 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- Davis v. CommissionerUnited States Tax Court · 1976
- Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Vons Companies, Inc. v. United StatesUnited States Court of Federal Claims · 2001
- Teichgraeber v. CommissionerUnited States Tax Court · 1975
- Jaggard v. CommissionerUnited States Tax Court · 1981
20 more not listed; retrieve them via the Exa API.