Legal Opinion
Worrell's Limited, Doing Business as R. D. Worrell Jewelry Co. v. The United States
United States Court of Claims
Decided April 4, 1962No. 330-60PublishedCited by 6 opinions
1Opinion of the Court
DURFEE, Judge.
This is an action for refund of retail excise taxes paid on certain sales made by plaintiff during 1956-1957.
Plaintiff is a corporation operating a retail jewelry store in Mexico, Missouri. Approximately 6 percent of plaintiff’s total sales volume during 1956-1957 represented sales to business concerns which used the merchandise for presentation as awards and premiums to customers and employees. The present proceeding involves the sale of approximately 500 gold and enamel pins by plaintiff to the Mexico Refractories Company which presented the pins as incentive awards to its…
2Cases cited5 opinions
- Helvering v. Stockholms Enskilda BankSupreme Court of the United States · 1934
- Roland Electrical Co. v. WallingSupreme Court of the United States · 1946
- Nathan Gellman, Burt Horwitz and Peter Podany, Co-Partners, D/B/A Gellman Brothers v. United StatesCourt of Appeals for the Eighth Circuit · 1956
- Louis, Ned E. And Basil A. Torti, Doing Business as Wisconsin De Luxe Company v. United StatesCourt of Appeals for the Seventh Circuit · 1957
- Laufman v. United StatesDistrict Court, S.D. Texas · 1961
3Cited by6 opinions
- Cedar Coal Company, a Corporation v. United Mine Workers of America, District No. 17, United Mine Workers of America, Local Union No. 1766, United Mine Workers of America, Charles R. Bollinger, Individually, and as President of Local Union No. 1766, United Mine Workers of America, Julian R. Morris, Individually, and as Chairman of the Denny Division Mine Committee, Gilbert Hill, Individually, and as Chairman of the Grace No. 2 Mine Committee, Bituminous Coal Operators' Association, Inc., Amicus Curiae. Cedar Coal Company, a Corporation v. United Mine Workers of America, District No. 17, United Mine Workers of America, Local Union No. 1759, United Mine Workers of America, Hayes Holstein, Individually, and as President of Local Union No. 1759, United Mine Workers of America, Okey J. Johnson, Harold Hamrick, Individually, and as Members of the Grace No. 3 Mine Committee, David Forms, Individually, and as Chairman of the Grace No. 3 Mine Committee, Utah Clendenin, Jr., Ronald Roscoe Mullins, Individually, and as Members of the Coal Fork No. 1 Mine Committee, Edward v. Massey, Individually, and as a Member of the Coal Fork No. 2 Mine Committee, Emmett G. Adkins, Individually, and as Chairman of the Coal Fork No. 2 Mine Committee, and Thomas L. Gibson, Individually, and as a Member of the Coal Fork No. 2 Mine Committee, Bituminous Coal Operators' Association, Inc., Amicus Curiae. Southern Ohio Coal Company, a Corporation, and Ohio Power Company, Acorporation v. United Mine Workers of America, an Unincorporated Association, District 31, United Mine Workers of America, an Unincorporated Labor Association, Local 1949, United Mine Workers of America, an Unincorporated Labor Association, Lawrence Floyd, as President of District 31, United Mine Workers of America, Ray Ashcraft, as President of Local 1949, United Mine Workers of America, John Dewitt, as Vice-President of Local 1949, United Mine Workers of America, Sylvester Sartoris, as Recording Secretary of Local 1949, United Mine Workers of America, Kenneth Fisher, as Financial Secretary of Local 1949, United Mine Workers of America, and Willard Baker, as Treasurer of Local 1949, United Mine Workers of AmericaCourt of Appeals for the Fourth Circuit · 1977
- Cedar Coal Co. v. United Mine WorkersCourt of Appeals for the Fourth Circuit · 1977
- United States v. Marvin Redmond, D/B/A Redmond's JewelersCourt of Appeals for the Sixth Circuit · 1964
- Overseas Mailman, Inc. v. United StatesDistrict Court, D. New Jersey · 1971
- United States v. RedmondDistrict Court, E.D. Michigan · 1962
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