Legal Opinion
Polaroid Corporation v. The United States of America
Court of Appeals for the First Circuit
Decided July 17, 1956No. 19-1957PublishedCited by 20 opinions
1Opinion of the Court
HARTIGAN, Circuit Judge.
This is an appeal from a judgment entered February 28, 1956, in the United *277States District Court for the District of Massachusetts dismissing the complaint following a trial without jury upon the merits.
The action was brought under 28 U.S. C. §§ 1340 and 1346 to recover an excisa tax of $4.24 paid by Polaroid Corporation, a Delaware corporation having its principal place of business in Massachusetts, upon the sale of a camera, pursuant to § 3406(a) (4) of the Internal Revenue Code of 1939, 26 U.S.C. § 3406(a) (4), which provides in part:
“§ 3406. Excise taxes imposed by…
2Cases cited1 opinion
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
3Cited by20 opinions
- Suzy's Zoo (R) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Pittway Corporation, and Subsidiaries v. United StatesCourt of Appeals for the Seventh Circuit · 1996
- Suzy's Zoo's v. CommissionerUnited States Tax Court · 2000
- Medchem (P.R.), Inc. v. CommissionerCourt of Appeals for the First Circuit · 2002
- United States v. Stowe-Woodward, Inc.Court of Appeals for the First Circuit · 1962
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