Legal Opinion
Toilet Products, Inc. v. Higgins
District Court, S.D. New York
Decided October 7, 1943PublishedCited by 2 opinions
1Opinion of the Court
RIFKIND, District Judge.
The complaint seeks the recovery of alleged overpayments of manufacturer’s excise taxes, Section 603 Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 608. Before answer, the defendant moves for an order dismissing the complaint or for summary judgment. The nature of the defendant’s objection is such that it is more convenient to treat the motion as one for summary judgment.
The plaintiff filed 24 claims for refund, asserting the erroneous overpayment of excise taxes for each of 24 months, commencing October, 1936, and terminating September, 1938. The last 18 claims…
2Cases cited14 opinions
- United States v. Memphis Cotton Oil Co.Supreme Court of the United States · 1933
- Tucker v. AlexanderSupreme Court of the United States · 1927
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
- Samara v. United StatesCourt of Appeals for the Second Circuit · 1942
9 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- South Coast Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950
- South Coast Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1950