Legal Opinion
Irwin Aran, Doing Business as Auto Nurse Manufacturing Company v. United States
Court of Appeals for the Ninth Circuit
Decided October 20, 1958No. 15741PublishedCited by 14 opinions
1Opinion of the Court
JAMES ALGER FEE, Circuit Judge.
This appeal involves the question of the inclusion, by the descriptive words of the tax statute, “automobile parts or accessories,” 1 of articles designed solely for use in connection with automobiles. Specifically, the articles dealt with here were baby bottle warmers, which were designed to operate from the cigarette lighter outlet on an automobile.
Aran, doing business as “Auto Nurse Manufacturing Company,” made and sold baby bottle warmers fitted with a cord and connection capable of being inserted into the cigarette lighter, with which automobiles are…
2Cases cited8 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- United States v. Missouri Pacific RailroadSupreme Court of the United States · 1929
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Masao Hirasuna, Doing Business as Mike's Auto Top Shop & Upholstery Shop v. S. v. McKenney District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- 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
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Arthur Wolinsky v. United StatesCourt of Appeals for the Second Circuit · 1959
- Budge Manufacturing Co., Inc. v. United StatesCourt of Appeals for the Third Circuit · 1960
- American Oil Co. v. MahinIllinois Supreme Court · 1971
- King Trailer Company v. United StatesDistrict Court, S.D. California · 1964
- International Telephone & Telegraph Corp. v. AlexanderDistrict Court, D. Delaware · 1975
9 more not listed; retrieve them via the Exa API.