Legal Opinion
Washington State Dairy Products Commission v. United States
Court of Appeals for the Ninth Circuit
Decided August 24, 1982No. 81-3170PublishedCited by 10 opinions
1Opinion of the Court
SKOPIL, Circuit Judge:
INTRODUCTION
The Internal Revenue Service (“IRS”) assessed the Washington State Dairy Products Commission (“the Dairy Commission”) roughly $700 in telephone excise tax for 1972-74. The Dairy Commission contended that it was exempt from the tax and refused to pay. The IRS collected the tax, interest, and penalties from the Dairy Commission’s bank. After the IRS denied its refund claim, the Dairy Commission sued. The district court held that the Dairy Commission was not exempt from the tax and entered summary judgment for the IRS. The Dairy Commission appeals. We affirm.
FACT…
2Cases cited15 opinions
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- Lorillard v. PonsSupreme Court of the United States · 1978
- Hodel v. Virginia Surface Mining & Reclamation Assn., Inc.Supreme Court of the United States · 1981
- National League of Cities v. UserySupreme Court of the United States · 1976
- United States v. Thirty-Seven (37) PhotographsSupreme Court of the United States · 1971
10 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Stephen A. Keller and Ethel L. Keller v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1984
- William L. Becker v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1985
- Confederated Tribes of Warm Springs Reservation of Oregon v. KurtzCourt of Appeals for the Ninth Circuit · 1982
- Confederated Tribes of the Warm Springs Reservation v. KurtzCourt of Appeals for the Ninth Circuit · 1982
- Cabazon Indian Casino v. Internal Revenue Service (In Re Cabazon Indian Casino)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1986
5 more not listed; retrieve them via the Exa API.