Legal Opinion
Continental Illinois Bank & Trust Co. v. United States
Court of Appeals for the Seventh Circuit
Decided May 26, 1933No. Nos. 4872-4875PublishedCited by 5 opinions
1Opinion of the CourtSparks, Circuit Judge
(after stating the facts as above).
It is first contended by appellants that section 802(a) of the Revenue Aet of 1924, supra, is violative of article 1, § 8, el. 1, of the Constitution of the United States 2 which provides that all duties, imposts and excises shall be uniform throughout the United States. It is admitted that such required uniformity is geographical and not intrinsic. It is not contended by appellants that the alleged lack of geographical uniformity appears upon the face of the- statute. They argue, however, that it arises by virtue of a decision of the United States Supreme…
2Cases cited11 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Knowlton v. MooreSupreme Court of the United States · 1900
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Poe v. SeabornSupreme Court of the United States · 1930
6 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- BF Sturtevant Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1935
- Gottlieb v. WhiteCourt of Appeals for the First Circuit · 1934
- United States v. KestersonDistrict Court, N.D. Oklahoma · 1934
- Senate Club, Inc. v. VileyDistrict Court, D. Idaho · 1935
- BF Sturtevant Co. v. Commissioner of Internal Rev.Court of Appeals for the First Circuit · 1935