Legal Opinion
Benmatt Organization, Inc. v. United States
District Court, S.D. California
Decided October 3, 1955No. Nos. 16905, 16906PublishedCited by 4 opinions
1Opinion of the Court
HARRISON, District Judge.
These two consolidated actions involve manufacturers’ excise taxes from November 1, 1947, through March 31, 1951, in the amount of $38,284.84, together with interest as provided by law. The sole question involved is whether license plate frames bearing an advertisement are “automobile accessories” within the meaning of § 3403(c) of the Internal Revenue Code of 1939 [now §§ 4061, 4062 and 4063 of the Internal Revenue Code 1954, 26 U.S.C.A.]
Section 3403 at the time these excise taxes became due provided as follows:
“There shall be imposed upon the following articles sold…
2Cases cited7 opinions
- 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
- Cadwalader v. ZehSupreme Court of the United States · 1894
- Williams v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- Masterbilt Products Corp. v. United StatesUnited States Court of Claims · 1942
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- King Trailer Company v. United StatesDistrict Court, S.D. California · 1964
- Herren v. United StatesDistrict Court, S.D. Texas · 1970
- Irwin Aran, Doing Business as Auto Nurse Manufacturing Company v. United StatesCourt of Appeals for the Ninth Circuit · 1958
- Benmatt Organization, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1956