Legal Opinion
Butler v. Kavanagh
District Court, E.D. Michigan
Decided December 12, 1945No. 4018PublishedCited by 2 opinions
1Opinion of the Court
MOINET, District Judge.
The plaintiff sues to enjoin the threatened assessment and collection of taxes under Section 2300 of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 2300.
The plaintiff manufactures and sells a product which he calls soya butter. Soya butter is produced by churning hydrogenated soya bean oil to which is added carotene and imitation butter flavor in a fluid obtained by soaking soya beans in water and pressing out the liquid. Carotene is an essence derived from carrots which, in addition to fortifying the product with Vitamin A, gives it the golden yellow color of…
2Cases cited6 opinions
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- McCray v. United StatesSupreme Court of the United States · 1904
- Late Corp. of the Church of Jesus Christ of Latter-Day Saints v. United StatesSupreme Court of the United States · 1890
- Permutit Co. v. Graver Corp.Supreme Court of the United States · 1931
- Shapiro v. LyleDistrict Court, W.D. Washington · 1929
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Rayes v. EggarsDistrict Court, D. Nebraska · 1993
- Butler v. KavanaghCourt of Appeals for the Sixth Circuit · 1946