Legal Opinion
United States v. St. Paul-Mercury Indemnity Co.
Court of Appeals for the Third Circuit
Decided January 25, 1952No. 10501PublishedCited by 4 opinions
1Opinion of the Court
McLAUGHLIN, Circuit Judge.
This is an appeal by the Government from an adverse judgment in its suit for the balance of unpaid customs duties and internal revenue taxes on a warehouse entry bond which had been filed for the warehouse entry of certain imported whiskey. After issue had been joined a stipulation of facts was filed. Following that, both sides moved for summary judgment on the pleadings and the stipulation of facts. The Court allowed the defense motion and denied that of the Government, D.C., 96 F.Supp. 870.
According to the agreed facts, on July 22, 1943, one Leff filed with the…
2Cases cited9 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Zell v. American Seating Co.Court of Appeals for the Second Circuit · 1943
- Furton v. City of MenashaCourt of Appeals for the Seventh Circuit · 1945
- Lichten v. Eastern Air Lines, Inc.District Court, S.D. New York · 1949
- Bowers Hydraulic Dredging Co. v. United StatesSupreme Court of the United States · 1908
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3Cited by4 opinions
- Pittsburgh Hotels Ass'n v. Urban Redevelopment Authority of PittsburghDistrict Court, W.D. Pennsylvania · 1962
- United States v. GisselDistrict Court, S.D. Texas · 1973
- United States v. Fulton Distillery, Inc.Court of Appeals for the Fifth Circuit · 1978
- United States v. Fulton Distillery, Inc., Highlands Insurance Company, Safeco Insurance Company of America v. Waterfill & Frazier, Inc., Canco, Inc. And Waterfill Land Company, Inc., Third-PartyCourt of Appeals for the Third Circuit · 1978