Legal Opinion
Dixie Margarine Co. v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided November 15, 1940No. 8204PublishedCited by 12 opinions
1Opinion of the Court
ARANT, Circuit Judge.
The Board of Tax Appeals sustained a deficiency assessment in the amount of $16,775.60 in petitioner’s income tax for the year 1932, and this is a petition to review that decision. The essential facts were stipulated and adopted as findings by the Board.
Petitioner, a Tennessee corporation, manufactured and sold food products, principally one which was a mixture of vegetable oils, skimmed milk and salt, with or without coloring matter. In consequénce of a ruling by the Bureau of Internal Revenue that this product was taxable under the Oleomargarine Act, * petitioner paid,…
2Cases cited8 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- Moore v. New York Cotton ExchangeSupreme Court of the United States · 1926
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Stone v. WhiteSupreme Court of the United States · 1937
- Crossett Lumber Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1937
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Ross v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1948
- The Crosley Corporation v. United StatesCourt of Appeals for the Sixth Circuit · 1956
- Electric Storage Battery Co. v. RothensiesCourt of Appeals for the Third Circuit · 1946
- Bennet v. HelveringCourt of Appeals for the Second Circuit · 1943
- Gooch Milling & Elevator Co. v. CommissionerCourt of Appeals for the Eighth Circuit · 1943
7 more not listed; retrieve them via the Exa API.