Legal Opinion
Sharp & Dohme, Inc. v. United States
Court of Appeals for the Third Circuit
Decided July 25, 1944No. 8226PublishedCited by 9 opinions
1Opinion of the Court
MARIS, Circuit Judge.
The plaintiff brought suit against the United States to recover excise taxes alleged to have been erroneously paid by it to a former Collector of Internal Revenue, now deceased. Section 213(a) of the National Industrial Recovery Act, 48 Stat. 195, 206, imposed an excise tax of 5% upon dividends received by any person other than a domestic corporation and provided that the payor corporation withhold and pay the tax to the Collector. Pursuant to these provisions the plaintiff withheld 5% of cash distributions it paid to the holders of its preferred stock in August and…
2Cases cited11 opinions
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Union Pacific Railway Co. v. WylerSupreme Court of the United States · 1895
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- Huntington v. Savings BankSupreme Court of the United States · 1878
- House v. MullenSupreme Court of the United States · 1875
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Turks Head Club v. BroderickCourt of Appeals for the First Circuit · 1948
- duPont Glore Forgan Inc. v. American Telephone & Telegraph Co.District Court, S.D. New York · 1977
- La Brioche, Inc. v. Ishkhanian (In Re Ishkhanian)United States Bankruptcy Court, E.D. Pennsylvania · 1997
- Royce v. SquireCourt of Appeals for the Ninth Circuit · 1948
4 more not listed; retrieve them via the Exa API.