Legal Opinion

Ogle v. Lee

Supreme Court of the United States

Decided February 22, 1804PublishedCited by 50 opinions

1Opinion of the Court 1

6 U.S. 33 (1804)

2 Cranch 33

PENNINGTON

v.

COXE.

Supreme Court of United States.

February 22, 1804.

Ingersoll, for plaintiff in error.

Lincoln, attorney-general of the U.S. and Dallas for defendant in error.

2Opinion of the Court · MarshallMarshall, Chief Justice

In this case a single point is presented to the court. The plaintiff in error was a refiner of sugar, in the city of Philadelphia, and had a large quantity of refined sugars in his refinery, on the 1st of July, 1802.

In April, 1802, Congress passed an act to repeal the internal taxes. The first section of the repealing law enacts "that from and after the 30th day of June next, the internal duties,"…

3Cases cited1 opinion

  1. Ogle v. LeeSupreme Court of the United States · 1804

4Cited by50 opinions

  1. United States v. American Trucking AssociationsSupreme Court of the United States · 1940
  2. Knowlton v. MooreSupreme Court of the United States · 1900
  3. United States v. FreemanSupreme Court of the United States · 1845
  4. State v. American Sugar Refining Co.Supreme Court of Louisiana · 1902
  5. J. C. Penney Co. v. CommissionerUnited States Tax Court · 1962

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