Bolles v. Edwards
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Southern District of New York. Action by John A. Bolles, as receiver of the American Synthetic Dyes, Inc., against William H. Edwards, Collector of Internal Revenue for the Second District of New York, to recover taxes paid under protest under the Revenue Act of September 8, 1916 (39 Stat. 780). Judgment for defendant. Plaintiff appeals.
1Opinion of the CourtManton, Circuit Judge
[1] The American Synthetic Dyes, Inc., was a Virginia corporation, and contracted with the Imperial Russian government and the republic of France, during the World War, for the manufacture and sale of 14,000,000 pounds of picric acid. It realized during the year 1916 a net profit on these .transactions amounting to $1,823,270.24. The government has assessed and collected a tax of 12% per cent, on this net profit, amounting to $227,908.-78 with interest. This tax was assessed upon the claim that the picric acid'SO manufactured and sold is an explosive, within the purview of section 301 of…
2Cases cited7 opinions
- Carbon Steel Co. v. LewellynSupreme Court of the United States · 1920
- United States v. Aetna Explosives Co.Supreme Court of the United States · 1921
- Worth Brothers Co. v. LedererSupreme Court of the United States · 1920
- Forged Steel Wheel Co. v. LewellynSupreme Court of the United States · 1920
- Dayton Brass Castings Co. v. GilliganCourt of Appeals for the Sixth Circuit · 1921
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