Legal Opinion
Grain Belt Supply Co. v. Commissioner of Internal Rev.
Court of Appeals for the Eighth Circuit
Decided February 14, 1940No. 441PublishedCited by 15 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The petitioner, a corporation, of Omaha, Nebraska, which manufactures serum and virus from the blood of hogs, the carcasses of which it then sells to the Cudahy Packing Company, filed with the respondent a claim for a refund of $18,911.65, processing taxes paid between March 1, 1934, and October 31, 1935, under the Agricultural Adjustment Act of May 12, 1933, 48 Stat. 31 (see 7 U.S.C.A. § 601 et seq.), which was declared unconstitutional in January, 1936. United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914.
The claim for refund stated, among…
2Cases cited12 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- United States v. PhellisSupreme Court of the United States · 1921
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Leimer v. State Mut. Life Assur. Co.Court of Appeals for the Eighth Circuit · 1940
7 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Larry Howard Homan v. United StatesCourt of Appeals for the Eighth Circuit · 1960
- Lawrence Keasler and Keasler Body Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- Birmingham v. Geer Et UxCourt of Appeals for the Eighth Circuit · 1950
- United States v. Armature Rewinding Co.Court of Appeals for the Eighth Circuit · 1942
- Commissioner of Internal Revenue v. Richard E. And Helen MoranCourt of Appeals for the Eighth Circuit · 1956
10 more not listed; retrieve them via the Exa API.