Legal Opinion
American Chain Co. v. Eaton
District Court, D. Connecticut
Decided March 5, 1932No. Nos. 3360, 3371, 3421PublishedCited by 3 opinions
1Opinion of the Court
HINCKS, District Judge.
These are three actions brought by a corporation of New York against the collector of internal revenue for this district for the recovery of excise taxes exacted by the Commissioner and paid by the plaintiff upon the sale of Weed tire chains for automotive vehicles. The actions are identical as to the-pleadings, the only difference being that each, action covers a different taxable period.. *249Thus case No. 3371, begun in August, 1929, seeks recovery of the tax paid for the taxable period of July 1 to December 31, 1922, in the amount of $183,365.49, with interest. Case No.…
2Cases cited10 opinions
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- Graham & Foster v. GoodcellSupreme Court of the United States · 1931
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- Magone v. WiedererSupreme Court of the United States · 1895
5 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- 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