Legal Opinion
Eaton v. American Chain Co.
Court of Appeals for the Second Circuit
Decided March 6, 1933No. 179PublishedCited by 5 opinions
1Opinion of the Court
MANTON, Circuit Judge.
These three consolidated causes resulted below in judgments for refunds of manufacturer’s excise taxes, amounting to $640,508.-43, paid on the manufacture and sale of Weed chains, a product of the appellee. The tax was imposed under the terms of section 900 (3) of the Revenue Aet of 1921 (42 Stat. 291) and section 600 (3) of the Revenue Aet of 1924 (26 USCA § 881 note) for the periods of July, 1922, to July 1924. The taxing statute requires a monthly return. The 1921 act provides: “That from and after January 1, 1922, there shall be levied, assessed, collected, and paid…
2Cases cited12 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Burnet v. HoustonSupreme Court of the United States · 1931
- United States v. MitchellSupreme Court of the United States · 1926
- Bank of Commerce v. Tennessee Ex Rel. MemphisSupreme Court of the United States · 1896
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Routzahn v. Willard Storage Battery Co.Court of Appeals for the Sixth Circuit · 1933
- Broad Motors Co. v. SmithDistrict Court, E.D. Pennsylvania · 1949
- American Chain Co. v. Hartford-Connecticut Trust Co.District Court, D. Connecticut · 1931
- American Chain Co. v. Hartford-Connecticut Trust Co.Court of Appeals for the Second Circuit · 1936
- Pacific Car & Foundry Co. v. United StatesDistrict Court, W.D. Washington · 1968