Legal Opinion
Spreckels Sugar Refining Co. v. McClain
Court of Appeals for the Third Circuit
Decided January 13, 1902No. 17PublishedCited by 4 opinions
In Error to the Circuit Court of the United States for the Eastern District of Pennsylvania.
1Opinion of the Court
DALLAS, Circuit Judge.
The plaintiff below (and here) is a corporation erected under the law oí Pennsylvania for the purpose “of refining sugar, which will involve the buying of the raw material therefor and selling the manufactured products, and of doing whatever else should be incidental to the said business of refining.” The defendant is the collector of internal revenue for the First district of Pennsylvania. The action was brought to recover certain sums of money which he had exacted under section 27 of the war revenue act of 1898, and which the plaintiff had paid under protest. That…
2Cases cited4 opinions
- United States v. IshamSupreme Court of the United States · 1873
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Spreckels Sugar-Refining Co. v. McClainU.S. Circuit Court for the District of Eastern Pennsylvania · 1901
3Cited by4 opinions
- United States v. MansourDistrict Court, S.D. New York · 1908
- International Mercantile Marine Co. v. StranahanU.S. Circuit Court for the District of Southern New York · 1907
- American Sugar Refining Co. v. RutanDistrict Court, D. New Jersey · 1903
- Roth v. CommissionerUnited States Tax Court · 1992