Legal Opinion
123 East Fifty-Fourth Street, Inc. v. United States
Court of Appeals for the Second Circuit
Decided July 15, 1946No. 308, Docket 20241PublishedCited by 10 opinions
1Opinion of the Court
CHASE, Circuit Judge.
After trial by court, judgment for the plaintiff for $7,629.53 and interest was entered in a suit brought in the District Court for the Southern District of New York to recover excise taxes paid and the defendant has appealed.
The facts were stipulated and are as follows : The appellee has operated a restaurant and bar at 123 East 54th St., in the City of New York since January 2, 1942. Shortly after it began doing business it was advised by the Collector of Internal Revenue for the revenue district in which the restaurant was located that it was taxable under § 1700(e) of…
2Cases cited6 opinions
- Lewis v. ReynoldsSupreme Court of the United States · 1932
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Biddle v. CommissionerSupreme Court of the United States · 1938
- Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
- Shearer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Decorative Carpets, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1962
- Columbia Marine Services, Inc., Individually and on Behalf of a Class of Similarly Situated v. Reffet Limited, a United Kingdom CorporationCourt of Appeals for the Second Circuit · 1988
- In Re Tele-Tone Radio Corp., Etc.District Court, D. New Jersey · 1955
- Sun Oil Co. v. GROSS INCOME TAX DIV., ETC.Indiana Supreme Court · 1958
- Travel Industries of Kansas, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1970
5 more not listed; retrieve them via the Exa API.