Legal Opinion
B. F. Goodrich Co. v. United States
Supreme Court of the United States
Decided January 31, 1944No. 158PublishedCited by 12 opinions
1Opinion of the CourtJustice Black
This is a suit for refund of a portion of the manufacturers’ excise tax on tires paid by the Pacific Goodrich Rubber Company, petitioner’s wholly owned subsidiary, pursuant to § 602 of the Revenue Act of 1932. The District Court’s judgment was for the Government, 48 F. Supp. 453, and the Circuit Court of Appeals affirmed. 135 F. 2d 456. Certiorari was granted on a petition which alleged that the Circuit Court’s affirmance rested on its erroneous decision of procedural questions. We were asked in the petition to pass upon these issues: (1) Whether there was a material variance between the…
2Cases cited6 opinions
- Helvering v. GowranSupreme Court of the United States · 1937
- United States v. Garbutt Oil Co.Supreme Court of the United States · 1938
- United States v. AndrewsSupreme Court of the United States · 1938
- B. F. Goodrich Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1943
- B. F. Goodrich Co. v. United StatesDistrict Court, S.D. California · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Gallick v. Baltimore & Ohio RailroadSupreme Court of the United States · 1963
- Carmack v. ScofieldCourt of Appeals for the Fifth Circuit · 1953
- Scovill Manufacturing Company v. John J. Fitzpatrick, Collector of Internal Revenue for the District of ConnecticutCourt of Appeals for the Second Circuit · 1954
- Hempt Bros., Inc. v. United StatesCourt of Appeals for the Third Circuit · 1974
- Alan W. Ladd and Sue Carol Ladd v. Robert A. Riddell, District Director of Internal Revenue, Los Angeles, California, Etc.Court of Appeals for the Ninth Circuit · 1962
7 more not listed; retrieve them via the Exa API.