Legal Opinion
Cory Corporation and Mitchell Manufacturing Company, Delaware Corporations v. Ernest J. Sauber
Court of Appeals for the Seventh Circuit
Decided January 6, 1961No. 12479_1PublishedCited by 4 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
Following our reversal (266 F.2d 58, 267 F.2d 802) of a judgment of the district court in favor of Cory Corporation, a Delaware corporation, in consolidated suits for refund of excise taxes collected on sales of air conditioners in 1954 and 1955, the United States Supreme Court, 363 U.S. 709, 80 S.Ct. 1331, 4 L.Ed.2d 1508, reversed this court, and held, at page 711, 80 S.Ct. 1333 that the horsepower test is a permissible one and that the revenue rulings which were in force from 1948 to 1959 were not void. The Supreme Court mentioned, at page 712, 80 S.Ct. at page…
2Cases cited7 opinions
- Swift & Co. v. Hocking Valley Railway Co.Supreme Court of the United States · 1917
- In Re GubelmanCourt of Appeals for the Second Circuit · 1925
- Robert S. Davis v. Commissioner of Internal Revenue, Commissioner of Internal Revenue v. Robert S. DavisCourt of Appeals for the Seventh Circuit · 1957
- Cory Corp. v. SauberSupreme Court of the United States · 1960
- National Bank of Colchester v. MurphyIllinois Supreme Court · 1943
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3Cited by4 opinions
- United States v. Gerard Fredrick Lisk, Jr.Court of Appeals for the Seventh Circuit · 1975
- duPont Glore Forgan Inc. v. American Telephone & Telegraph Co.District Court, S.D. New York · 1977
- Cory Corporation and Mitchell Manufacturing Company, Delaware Corporations v. Ernest J. SauberCourt of Appeals for the Seventh Circuit · 1961
- United States v. Gerard Fredrick Lisk, Jr.Court of Appeals for the Seventh Circuit · 1975