Legal Opinion
United States v. Murine Co.
Court of Appeals for the Seventh Circuit
Decided May 26, 1937No. 6078PublishedCited by 11 opinions
1Opinion of the Court
MAJOR, Circuit Judge.
Appellant brings this appeal from a judgment of the lower court allowing recovery of excise taxes which it was alleged were erroneously assessed and collected by reason of section 213 (a) of the National Industrial Recovery Act (48 Stat. 206), effective June 16, 1933, providing, so far as is here material:
“(a) There is hereby imposed upon the receipt of dividends (required to be included in the gross income of the recipient under the provisions of the Revenue Act of 1932) by any person other than a domestic corporation, an excise tax equal 'to 5 per centum of the amount…
2Cases cited6 opinions
- Ford v. SnookAppellate Division of the Supreme Court of the State of New York · 1923
- United States v. GuinzburgCourt of Appeals for the Second Circuit · 1921
- McLaran v. Crescent Planing Mill Co.Missouri Court of Appeals · 1906
- Wheeler Beers v. Bridgeport Spring Co.Supreme Court of Connecticut · 1875
- Northwestern Marble & Tile Co. v. CarlsonSupreme Court of Minnesota · 1912
1 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Pittway Corporation and Subsidiaries v. United StatesCourt of Appeals for the Seventh Circuit · 1996
- Commissioner of Internal Revenue v. CohenCourt of Appeals for the Fifth Circuit · 1941
- United States v. Southwestern Portland Cement Co.Court of Appeals for the Ninth Circuit · 1938
- Crown v. CommissionerUnited States Tax Court · 1972
- Lockhart Iron & Steel Co. v. O'TooleDistrict Court, W.D. Pennsylvania · 1938
6 more not listed; retrieve them via the Exa API.