Legal Opinion
Keeton v. United States
District Court, E.D. Virginia
Decided April 24, 1956No. Civ. A. No. 2194PublishedCited by 1 opinion
1Opinion of the Court
HUTCHESON, Chief Judge.
The plaintiff owns and operates a proprietorship in Richmond, Virginia, under the name of Virginia Auto Top Company. Plaintiff’s business, among other things, consists of selling seat cover material to a customer, and then installing or fashioning such material into a seat cover in the customer’s automobile. This portion of plaintiff’s business is commonly referred to and known as the custom seat cover business. Plaintiff carries no stock of seat covers and only cuts and installs the desired material upon order of the customer. However, plaintiff does carry a varied…
2Cases cited5 opinions
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- John J. Roche Co. v. EatonDistrict Court, D. Connecticut · 1926
- Hirasuna v. McKenneyDistrict Court, D. Hawaii · 1955
- Masterbilt Products Corp. v. United StatesUnited States Court of Claims · 1942
- Crawford Mfg. Co. v. United StatesUnited States Court of Claims · 1931
3Cited by1 opinion
- Ellis Campbell, Jr., District Director of Internal Revenue at Dallas, Texas v. Lee R. Brown, D/B/A Brown's Top and Seat Cover Co.Court of Appeals for the Fifth Circuit · 1957