Legal Opinion
Laufman v. United States
District Court, S.D. Texas
Decided November 20, 1961No. Civ. A. No. 13031PublishedCited by 4 opinions
1Opinion of the Court
INGRAHAM, District Judge.
Plaintiff taxpayer, Sol Laufman, doing business as Laufman’s Jewelers, seeks refund of federal excise taxes in the amount of $20,478.49, plus interest, paid defendant government from January 1953 to December 1956. These payments were made pursuant to Section 2400 of the Internal Revenue Code of 1939, 26 U.S.C.A. § 2400, and Section 4001 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 4001. The language of the two sections insofar as it applies here is identical and reads as follows:
“There is hereby imposed upon the following articles sold at retail a tax…
2Cases cited2 opinions
- Nathan Gellman, Burt Horwitz and Peter Podany, Co-Partners, D/B/A Gellman Brothers v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- Louis, Ned E. And Basil A. Torti, Doing Business as Wisconsin De Luxe Company v. United StatesCourt of Appeals for the Seventh Circuit · 1957
3Cited by4 opinions
- Worrell's Limited, Doing Business as R. D. Worrell Jewelry Co. v. The United StatesUnited States Court of Claims · 1962
- United States v. Marvin Redmond, D/B/A Redmond's JewelersCourt of Appeals for the Sixth Circuit · 1964
- United States v. RedmondDistrict Court, E.D. Michigan · 1962
- Sol Laufman, D/B/A Laufman's Jewelers v. United StatesCourt of Appeals for the Fifth Circuit · 1963