Legal Opinion
Worthington Pump & Machinery Corp. v. United States
United States Court of Claims
Decided July 13, 1954No. 50435PublishedCited by 15 opinions
1Opinion of the CourtJones, Chief Judge
This is an action under the court’s general jurisdiction to recover certain excise taxes erroneously collected.
During the period February 1946 through May 1947 the plaintiff sold certain air conditioning machines to the Delta Air Conditioning and Heating Company, hereafter referred to as Delta. Plaintiff had paid excise taxes on these units to the United States and in turn had billed to and collected the amount of these taxes from Delta. Later the Bureau of Internal Revenue ruled that the taxes had not been due at the time they were paid but rejected plaintiff’s claim for refund.
Delta was…
2Cases cited23 opinions
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- Andrew Jergens Co. v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- Luzier's, Inc. v. NeeCourt of Appeals for the Eighth Circuit · 1939
- Einson-Freeman Co. v. CorwinCourt of Appeals for the Second Circuit · 1940
18 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- 8x8, Inc. v. United StatesCourt of Appeals for the Federal Circuit · 2017
- Tenneco, Inc. v. United StatesUnited States Court of Claims · 1989
- Travel Industries of Kansas, Inc. v. United StatesCourt of Appeals for the Tenth Circuit · 1970
- Emerald International Corp. v. United StatesUnited States Court of Federal Claims · 2002
- Epstein v. United StatesUnited States Court of Claims · 1966
10 more not listed; retrieve them via the Exa API.