Legal Opinion
E. Albrecht & Son, Inc. v. Landy
Court of Appeals for the Eighth Circuit
Decided August 19, 1940No. 11598PublishedCited by 22 opinions
1Opinion of the Court
COLLET, District Judge.
Appeal from a judgment in favor of the Collector of Internal Revenue for the District of Minnesota, on a claim for refund of manufacturers’ excise taxes.
By Section 604 of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 609, effective June 21, 1932, there was imposed a manufacturers’ excise tax on articles made of fur equivalent to ten per cent of the selling price. Section 619 of the same Act, 26 U.S.C.A. Int.Rev.Code, § 3441, provides that if such an article is sold at retail, on consignment, or at less than the fair market price, the tax shall be computed on…
2Cases cited7 opinions
- Cannon Manufacturing Co. v. Cudahy Packing Co.Supreme Court of the United States · 1925
- Chicago, Milwaukee & St. Paul Railway Co. v. Minneapolis Civic & Commerce Ass'nSupreme Court of the United States · 1918
- Ray Consolidated Copper Co. v. United StatesSupreme Court of the United States · 1925
- Commerce Trust Co. v. WoodburyCourt of Appeals for the Eighth Circuit · 1935
- Wabash Ry. Co. v. American Refrigerator Transit Co.Court of Appeals for the Eighth Circuit · 1925
2 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Patrick Rugiero v. United States Department of Justice Department of TreasuryCourt of Appeals for the Sixth Circuit · 2001
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
- Nichols & Co. v. Secretary of AgricultureCourt of Appeals for the First Circuit · 1942
- Irene Morris, Individually and as Mother and Best Friend of Tina Morris v. Linda J. Jenkins, Yurcell Turan and Team MacHine Inc., a CorporationCourt of Appeals for the Seventh Circuit · 1987
- Ayer Co. v. United StatesUnited States Court of Claims · 1941
17 more not listed; retrieve them via the Exa API.