Legal Opinion
Liggett & Myers Tobacco Co. v. United States
Supreme Court of the United States
Decided January 4, 1937No. Nos. 161—163PublishedCited by 31 opinions
1Opinion of the CourtJustice McReynolds
These test suits, brought in the Court of Claims and based upon the same facts, seek to establish the right of some petitioner to recover the value of Internal Revenue stamps — $17.28—affixed by Liggett and Myers Tobacco Company to four boxes containing ninety-six pounds of tobacco, which it manufactured and sold to Massachusetts for free distribution to patients in Boston State Hospital, an institution maintained by the Commonwealth and alleged to be a government instrumentality immune from Federal taxation.
During January, 1932, federal statutes directed—
“Upon all tobacco and snuff…
2Cases cited6 opinions
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
- Willcutts v. BunnSupreme Court of the United States · 1931
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Cornell v. CoyneSupreme Court of the United States · 1904
- American Manufacturing Co. v. City of St. LouisSupreme Court of the United States · 1919
1 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Western Lithograph Co. v. State Board of EqualizationCalifornia Supreme Court · 1938
- Consolidation Coal Co. v. United StatesCourt of Appeals for the Federal Circuit · 2010
- Brown-Forman Corp. v. CommissionerUnited States Tax Court · 1990
- G. S. Johnson Co. v. N. Sauer Milling Co.Supreme Court of Kansas · 1938
26 more not listed; retrieve them via the Exa API.