Legal Opinion
Clay Sewer Pipe Ass'n v. Com'r of Internal Revenue
Court of Appeals for the Third Circuit
Decided December 6, 1943No. 8399PublishedCited by 20 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
The taxpayer, Clay Sewer Pipe Association, Inc., came into being at the behest of several manufacturers in the clay sewer pipe industry in order to promote the sales of vitrified clay sewer pipe over sewer pipes made of other materials. Its formation was suggested to the industry by H. C. Maurer in 1938. Mr. Maurer had had considerable experience as sales manager of a clay sewer pipe company. The plan was to have the industry hire a chief engineer and subordinate who would go out into the various states and by personal contact attempt to expand the use of clay sewer…
2Cases cited9 opinions
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Brown v. HelveringSupreme Court of the United States · 1934
- Commissioner of Int. Rev. v. Brooklyn Union Gas Co.Court of Appeals for the Second Circuit · 1933
- Commissioner of Internal Revenue v. Alamitos Land Co.Court of Appeals for the Ninth Circuit · 1940
- Cohen v. United StatesSupreme Court of the United States · 1930
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Automobile Club of New York, Inc. v. CommissionerUnited States Tax Court · 1959
- Farmers Cooperative Co. v. BirminghamDistrict Court, N.D. Iowa · 1949
- Mooney Aircraft, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1970
- Broadcast Measurement Bureau, Inc. v. CommissionerUnited States Tax Court · 1951
- State v. North Star Research & Development InstituteSupreme Court of Minnesota · 1972
15 more not listed; retrieve them via the Exa API.