Legal Opinion
Herring Magic, a Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided June 17, 1958No. 15736PublishedCited by 5 opinions
1Opinion of the Court
BONE, Circuit Judge.
This is an appeal from a judgment denying appellant a refund of taxes paid pursuant to 26 U.S.C.A. § 4161, an excise tax imposed upon the sale by manufacturers and producers of certain named objects including “artificial lures.”
Appellant is the manufacturer of a certain device called Herring Magic. This device is made of colorless, translucent plastic with hooks attached. In use, the head of a minnow or herring is placed in a cavity in the device and fastened by means of a pin inserted through the bait fish’s head. The hooks of the Herring Magic are secured to the dead…
2Cited by5 opinions
- Transnational Insurance Company v. RosenlundDistrict Court, D. Oregon · 1966
- Greyhound Corp. v. United StatesCourt of Appeals for the Ninth Circuit · 1974
- Commerce-Pacific, Inc., a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1960
- Norris Dispensers, Inc. v. United StatesDistrict Court, D. Minnesota · 1962
- The Greyhound Corporation v. United States of America, Greyhound Lines, Inc. v. United States of America, United States of America v. Greyhound Lines, Inc., the Greyhound Corporation and Greyhound Lines, Inc., Plaintiffs-Cross-Appellants v. United States of America, Defendant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1974