Legal Opinion
Maloney v. Western Cooperage Co.
Court of Appeals for the Ninth Circuit
Decided May 13, 1939No. 9032PublishedCited by 2 opinions
1Opinion of the Court
HEALY, Circuit Judge.
Appellee brought suit against the Internal Revenue Collector to recover federal excise taxes assessed and collected under § 213 of the National Industrial Recovery Act, 48 Stat. 206. After a trial to the court on stipulated facts judgment was awarded in appellee’s favor.
The National Industrial Recovery Act became effective June 16, 1933. § 213(a) imposed an excise tax of 5% upon the receipt of dividends by any person other than a domestic corporation, the tax to be withheld at the source. The section provides that the tax imposed “shall not apply to dividends declared…
Also in this document: Dissent.
2Cases cited11 opinions
- Smith v. MooreCourt of Appeals for the Ninth Circuit · 1912
- Spencer v. LoweCourt of Appeals for the Eighth Circuit · 1912
- Wheeler Beers v. Bridgeport Spring Co.Supreme Court of Connecticut · 1875
- Northwestern Marble & Tile Co. v. CarlsonSupreme Court of Minnesota · 1912
- United States v. Murine Co.Court of Appeals for the Seventh Circuit · 1937
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- First Nat. Ben. Soc. v. StuartCourt of Appeals for the Ninth Circuit · 1946
- United States v. BaldyCourt of Appeals for the Ninth Circuit · 1939