Legal Opinion
H. R. Laboratories, Inc. v. United States
Court of Appeals for the Second Circuit
Decided August 20, 1945No. 331PublishedCited by 3 opinions
1Opinion of the Court
CHASE, Circuit Judge.
When the excise tax on sales of toilet preparations by manufacturers took effect on June 21, 1932, Helena Rubinstein, Inc., a New York corporation, became taxable on its sales of them by virtue of § 603 of the Revenue Act of 1932, 26 U.S.C.A. Int. Rev.Acts, page 608. For a short time it added the amount of the taxes to its invoices but then decided to eliminate that practice and reimbursed its customers for the taxes thus passed on by delivering to them additional goods whose price equaled the taxes for which they had been charged.
But in August 1932, the corporation…
2Cases cited7 opinions
- Samara v. United StatesCourt of Appeals for the Second Circuit · 1942
- F. W. Fitch Co. v. United StatesSupreme Court of the United States · 1945
- Bourjois, Inc. v. McGowanCourt of Appeals for the Second Circuit · 1936
- Concentrate Mfg. Corporation v. HigginsCourt of Appeals for the Second Circuit · 1937
- Louis F. Hall & Co. v. United StatesCourt of Appeals for the Second Circuit · 1945
2 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Creme Manufacturing Co., Inc., Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1974
- Brown v. CampbellDistrict Court, N.D. Texas · 1958
- Creme Manufacturing Co., Inc., Plaintiff-Appellee-Cross v. United States of America, Defendant-Appellant-CrossCourt of Appeals for the Fifth Circuit · 1974