Legal Opinion
Federal Reserve Bank v. Department of Revenue
Michigan Supreme Court
Decided June 7, 1954No. Docket 41, Calendar 46,010PublishedCited by 22 opinions
1Opinion of the CourtDethmebs, J.
Need persons engaged in the business of making sales at retail who are subject to a tax (Michigan sales tax) under PA 1933, No 167 (CL 1948, and CLS 1952, § 205.51 et seq. [Stat Ann 1950 Rev and 1953 Cum Supp § 7.521 et seq.]) include in the amount of their gross proceeds used for the computation of the tax any proceeds of their business derived from sales to plaintiff?
Plaintiff is a United States corporation, an instrumentality and agent of the Federal government, organized and existing under the Federal reserve act (38 Stat 251 [12 USCA, § 221 et seq.]). Its stock is owned by those…
2Cases cited15 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Federal Land Bank of St. Paul v. Bismarck Lumber Co.Supreme Court of the United States · 1941
- Carpenter v. ShawSupreme Court of the United States · 1930
10 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Lockwood v. Commissioner of RevenueMichigan Supreme Court · 1959
- Arizona State Tax Com'n v. Garrett CorporationArizona Supreme Court · 1955
- Oxford v. J. D. Jewell, Inc.Supreme Court of Georgia · 1960
- First Agricultural National Bank of Berkshire County v. State Tax CommissionMassachusetts Supreme Judicial Court · 1967
- United States v. State of MichiganCourt of Appeals for the Sixth Circuit · 1988
17 more not listed; retrieve them via the Exa API.