Legal Opinion
C. Ed. Hackendorf, D/B/A Sun Bearing Supply v. United States
Court of Appeals for the Tenth Circuit
Decided May 28, 1957No. 5445PublishedCited by 7 opinions
1Opinion of the Court
PICKETT, Circuit Judge.
The plaintiff was engaged in the business of reconditioning or rebuilding automobile motors for sale. He brought this action to recover a manufacturers’ excise tax alleged to have been erroneously assessed and collected under the provisions of § 3403(c) of the Internal Revenue Code of 1939, as amended, 26 U.S.C.A. § 3403(c), and § 4061(b) of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4061(b), during the period beginning November 1, 1952, through March 1955. This is an appeal from a judgment holding the sales were subject to the manufacturers’ tax provided for in…
2Cases cited11 opinions
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Wilson v. SimpsonSupreme Court of the United States · 1850
- United States v. Armature Rewinding Co.Court of Appeals for the Eighth Circuit · 1942
- United States v. Armature Exchange, Inc.Court of Appeals for the Ninth Circuit · 1941
- Clawson & Bals, Inc. v. HarrisonCourt of Appeals for the Seventh Circuit · 1939
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Harry Hartley, D/B/A International Motor Rebuilding Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1958
- Grace v. CarrollDistrict Court, S.D. New York · 1963
- AFL-CIO v. DonovanDistrict Court, District of Columbia · 1984
- George P. Schultz, Secretary of Labor, United States Department of Labor v. Jack Smith's Automatic Transmission Service, Inc., a CorporationCourt of Appeals for the Fourth Circuit · 1970
- American Federation of Labor & Congress of Industrial Organizations v. DonovanDistrict Court, District of Columbia · 1984
2 more not listed; retrieve them via the Exa API.