Legal Opinion
Gellman v. United States
District Court, D. Minnesota
Decided January 26, 1955No. Civ. A. No. 4324PublishedCited by 2 opinions
1Opinion of the Court
JOYCE, District Judge.
This is a suit for recovery of amounts alleged to have been wrongfully collected from plaintiffs as federal retail excise taxes with respect to certain luggage and jewelry sold by plaintiffs and a predecessor corporation during the period January 1, 1947 through February 1951.
The plaintiffs are co-partners under the name Gellman Brothers. The firm and its predecessors of the same name have been engaged since 1919 in the business of selling a variety of premium and novelty merchandise. For many years it has issued catalogs descriptive of its line of goods and in…
2Cases cited10 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- United States v. AndersonSupreme Court of the United States · 1926
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Roland Electrical Co. v. WallingSupreme Court of the United States · 1946
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Nathan Gellman, Burt Horwitz and Peter Podany, Co-Partners, D/B/A Gellman Brothers v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- Salvation Army v. United StatesDistrict Court, S.D. New York · 1956