Lynch v. Tilden Produce Co.
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OP APPEALS FOR THE EIGHTH CIRCUIT. Certiorari to a judgment of the Circuit Court of Appeals affirming a judgment of the District Court for the present respondent, in its action to recover an amount it was compelled to pay the Collector as stamp taxes, on butter seized by the Commissioner of Internal Revenue. It was error for the appellate court to construe the word “ effect ” as necessarily proceeding from a rational agent.
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CERTIORARI TO THE CIRCUIT COURT OP APPEALS FOR THE EIGHTH CIRCUIT. Certiorari to a judgment of the Circuit Court of Appeals affirming a judgment of the District Court for the present respondent, in its action to recover an amount it was compelled to pay the Collector as stamp taxes, on butter seized by the Commissioner of Internal Revenue. It was error for the appellate court to construe the word “ effect ” as necessarily proceeding from a rational agent. The mental element can be wholly lacking. Congress in using these words obviously intended to cover two phases of operation in connection…
1Opinion of the CourtJustice Butler
This action was brought in the United States District Court for Minnesota by the Tilden Produce Company against petitioner’s testator, E. J. Lynch, Collector of Internal Revenue for the District of Minnesota, to recover $936 stamp taxes, which it was compelled to pay on 9360 pounds of butter seized as adulterated by the Commissioner of Internal Revenue. At the trial, a verdict was directed in favor of the company, and judgment was entered for the amount paid with interest. The Circuit Court of Appeals affirmed the judgment. 282 Fed. 64. The case is here on certiorari under § 240 of the…
2Cases cited11 opinions
- Field v. ClarkSupreme Court of the United States · 1892
- United States v. GrimaudSupreme Court of the United States · 1911
- Williamson v. United StatesSupreme Court of the United States · 1908
- Buttfield v. StranahanSupreme Court of the United States · 1904
- United States v. EatonSupreme Court of the United States · 1892
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- Ex Parte State Dept. of Human ResourcesSupreme Court of Alabama · 1988
- BBS Associates, Inc. v. CommissionerUnited States Tax Court · 1980
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