Legal Opinion
G. L. Smith, D/B/A Snuffy Smith Motor Company v. United States
Court of Appeals for the Fifth Circuit
Decided October 9, 1963No. 20170_1PublishedCited by 6 opinions
1Opinion of the Court
LEONARD P. MOORE, Circuit Judge.
This is an appeal from a judgment of the district court granting the Government’s motion for summary judgment and holding that the taxpayer, appellant here, was liable for the excise tax imposed by Section 4061 of the Internal Revenue Code of 1954 on sales of used cars imported by appellant from Germany and that the tax so imposed should not have been computed under Section 4216(b) (1) of the Internal Revenue Code of 1954.
Taxpayer is the owner of a sole proprietorship known as Snuffy Smith Motor Company which, during the period here involved, was a duly…
2Cases cited7 opinions
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- F. W. Fitch Co. v. United StatesSupreme Court of the United States · 1945
- E. Albrecht & Son, Inc. v. LandyCourt of Appeals for the Eighth Circuit · 1940
- U.S. Truck Sales Co., a Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- Circle Discount Corp. v. United StatesDistrict Court, District of Columbia · 1962
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Centra, Inc. And Central Transport, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1992
- Select Tire Salvage Co., Inc. v. The United States. The Connecticut Tire Company, Inc. v. The United StatesUnited States Court of Claims · 1967
- Miniature Vehicle Leasing Corp. v. United StatesDistrict Court, D. New Jersey · 1967
- Hamrick v. United StatesUnited States Court of Claims · 1978
- Bradford Exchange A.G. v. Department of RevenueAppellate Court of Illinois · 1987
1 more not listed; retrieve them via the Exa API.