Legal Opinion
Englert Mfg. Co. v. United States
United States Court of Claims
Decided June 5, 1933No. H-180PublishedCited by 1 opinion
1Opinion of the Court
WILLIAMS, Judge.
The plaintiff, a manufacturer of electric storage batteries, brings suit to recover the sum of $10,121.94, together with interest thereon, excise taxes paid upon the sale of such batteries for the period between May 12, 1921, and March 31, 1926.
The taxes were imposed and collected under sections 900 of the Revenue Acts of 1918 (e. 18, 40 Stat. 1122) and 1921 (e. 136, 42 Stat. 291), and section 600 of the Revenue Act of 1924 (e. 234, 43 Stat. 253, 322 (26 USCA §§ 881 note, 882).
Timely claims for refund of the taxes were filed by plaintiff, and were disallowed by the…
2Cases cited8 opinions
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- McCaughn v. Electric Storage Battery Co.Court of Appeals for the Third Circuit · 1933
- Routzahn v. Willard Storage Battery Co.Court of Appeals for the Sixth Circuit · 1933
- General Lead Batteries Co. v. United StatesUnited States Court of Claims · 1932
3 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- M. & M. Co. v. United StatesUnited States Court of Claims · 1933