Legal Opinion
United States v. Long Island Drug Co.
Court of Appeals for the Second Circuit
Decided December 16, 1940No. 20PublishedCited by 61 opinions
1Opinion of the Court
AUGUSTUS N. HAND, Circuit Judge.
The following facts appear from the pleadings and the papers filed on a motion by the United States for a summary judgment against the defendant Long Island Drug Company, Inc.:
On the May 1933 list the Commissioner of Internal Revenue assessed a distilled spirit tax against the defendant Charles Steinberg and others in the amount of $8,-393.55. The list was signed July 1, 1933, and received in the office of the Collector of Internal Revenue on or about July 6, 1933. A notice and demand was made by the Collector on Charles Steinberg on July 14, 1933, and, owing…
2Cases cited10 opinions
- Cannon v. NicholasCourt of Appeals for the Tenth Circuit · 1935
- Karno-Smith Co. v. MaloneyCourt of Appeals for the Third Circuit · 1940
- In Re the Estate of RosenbergNew York Court of Appeals · 1935
- Kyle v. McGuirkCourt of Appeals for the Third Circuit · 1936
- Savings Bank of Danbury v. LoeweSupreme Court of the United States · 1917
5 more not listed; retrieve them via the Exa API.
3Cited by61 opinions
- Glass City Bank v. United StatesSupreme Court of the United States · 1945
- Gaylon L. Harrell v. United StatesCourt of Appeals for the Seventh Circuit · 1993
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- Sims v. United StatesSupreme Court of the United States · 1959
- Richard D. Wagner, as Trustee for M. Clune Co., Inc., and Donald L. Adams, as Trustee for George Geary Haughton v. United StatesCourt of Appeals for the Seventh Circuit · 1978
56 more not listed; retrieve them via the Exa API.