Legal Opinion
Mount Tivy Winery, Inc. v. Lewis
Court of Appeals for the Ninth Circuit
Decided February 19, 1943No. 10220PublishedCited by 10 opinions
1Opinion of the Court
DENMAN, Circuit Judge.
This is an appeal from a judgment of the district court that appellant, Mount Tivy Winery, Inc., recover nothing on its suit against John V. Lewis, Collector of Internal Revenue, to recover $15,419.33 as a refund on floor taxes assessed and paid under § 10(c) of the Liquor Taxing Act of 1934, 48 Stat. 315.1 This section provides for a tax “(c) Upon all wines held by the producer thereof upon the day this title takes effect and intended for sale or for use in the manufacture or production of any article intended for sale, there shall be levied, assessed, collected, and…
2Cases cited6 opinions
- Steward MacHine Co. v. DavisSupreme Court of the United States · 1937
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
- Patton v. BradySupreme Court of the United States · 1902
- Bromley v. McCaughnSupreme Court of the United States · 1929
- McCaffey C. Co., Inc. v. Bank of AmericaCalifornia Court of Appeal · 1930
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Consolidated Freightways, Inc. & Affiliates v. CommissionerUnited States Tax Court · 1980
- Libbey-Owens Ford Glass Co. v. L & M PAPER CO.Nebraska Supreme Court · 1973
- United States of America, Intrigue Trading, Inc., Claimant-Appellee v. 4,432 Mastercases of Cigarettes, More or Less, United States of America, Intrigue Trading, Inc., Claimant-Appellant v. 4,432 Mastercases of Cigarettes, More or Less, United States of America, Intrigue Trading, Inc., Claimant-Appellee v. 4,432 Mastercases of Cigarettes, More or LessCourt of Appeals for the Ninth Circuit · 2006
- United States v. GallagherCourt of Appeals for the Ninth Circuit · 1945
- Rapa v. HainesMontgomery County Court of Common Pleas · 1951
5 more not listed; retrieve them via the Exa API.