Legal Opinion
Mills Novelty Co. v. United States
United States Court of Claims
Decided June 1, 1931No. J-599PublishedCited by 6 opinions
1Opinion of the Court
GREEN, Judge.
Plaintiff brings this suit to recover $92,-423.36 alleged to have been wrongfully assessed against it by reason of the manufacture and sale of certain coin-operated machines.
It appears that the Commissioner of Internal Revenue held that the machines were taxable as “games” within the meaning of section 900, subdivision (5), of the Revenue *477Act of 1918 (40 Stat. 1122),1 and the ease turns upon the construction of this provision which, in enumerating the articles taxable, includes a long list of articles used in sports and games, and separately as part of the taxable articles,…
2Cases cited2 opinions
- People v. WeithoffMichigan Supreme Court · 1883
- Desgain v. WessnerIndiana Supreme Court · 1903
3Cited by6 opinions
- Greene v. Rhode IslandCourt of Appeals for the First Circuit · 2005
- Aronson v. WhiteCourt of Appeals for the First Circuit · 1937
- Aronson v. WhiteDistrict Court, D. Massachusetts · 1936
- Edward J. Darby & Son, Inc. v. RothensiesCourt of Appeals for the Third Circuit · 1940
- Athletic Shoe Co. v. United StatesDistrict Court, N.D. Illinois · 1937
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