Legal Opinion
Borden Co. v. United States
District Court, D. New Jersey
Decided August 31, 1955No. Civ. A. No. 446-53PublishedCited by 10 opinions
1Opinion of the Court
FORMAN, Chief Judge.
Plaintiff, Borden Company, has sued the United States for a refund of $2,958.30, representing taxes paid on distilled spirits purchased during January and February of 1952. In its complaint it alleged that during the quarter January 1 to March 31, 1952 it used 311.44 gallons of distilled spirits in the manufacture of vanilla flavor and rum bisque ice cream, nonbeverage products within the meaning of the Internal Revenue Code; that it had qualified under the law to recover the tax so paid and that on June 6, 1952 it mailed its claim for refund or “drawback” in the said sum…
2Cases cited12 opinions
- United States v. LombardoSupreme Court of the United States · 1916
- Arkansas Motor Coaches, Limited, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1952
- Myers v. Moore-Kile Co.Court of Appeals for the Fifth Circuit · 1922
- Ritter v. United StatesCourt of Appeals for the Third Circuit · 1928
- Crude Oil Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1947
7 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Federal Deposit Insurance Corporation v. SchafferCourt of Appeals for the Fourth Circuit · 1984
- Charlson Realty Company v. The United StatesUnited States Court of Claims · 1967
- United States v. George Anderson Bowen, Jr.Court of Appeals for the Third Circuit · 1969
- National State Bank of Newark v. Terminal Const. Corp.District Court, D. New Jersey · 1963
- Arnold, Schwinn & Co. v. United StatesUnited States Customs Court · 1960
5 more not listed; retrieve them via the Exa API.