Legal Opinion
Broad Motors Co. v. Smith
District Court, E.D. Pennsylvania
Decided September 28, 1949No. C. A. No. 7658PublishedCited by 5 opinions
1Opinion of the Court
WYCHE, District Judge.
In this action plaintiff seeks to recover excise taxes paid by it on the sale of rebuilt Ford motors during the years 1943.
The facts have been stipulated and this ■Opinion will stand as the Conclusions of Law in this case under the provisions of Rule 52(a), Rules of Civil Procedure, 2S U.S.C.A. An Order so providing will be included in the Order for Judgment.
During the year 1943 the taxpayer was engaged in the reconditioning and rebuilding of Ford motors and selling them on an exchange basis. The parts in the rebuilt motors consisted of “new” parts purchased by it from…
2Cases cited28 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
- Burnet v. HoustonSupreme Court of the United States · 1931
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
23 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- LeTourneau Sales & Service, Inc. v. OlsenTennessee Supreme Court · 1985
- U.S. Truck Sales Co., a Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- C. Ed. Hackendorf, D/B/A Sun Bearing Supply v. United StatesCourt of Appeals for the Tenth Circuit · 1957
- Department of Revenue ex rel. Luckett v. Allied Drum Service, Inc.Court of Appeals of Kentucky · 1977
- Eastern Machinery Co. v. PeckOhio Supreme Court · 1953