Legal Opinion
Swift & Company v. United States
United States Court of Claims
Decided October 2, 1956No. 232-53PublishedCited by 10 opinions
1Opinion of the Court
LARAMORE, Judge.
The plaintiff sues to recover $7,246.67, with interest, which was paid as transportation of property tax during the period commencing October 1, 1948, and ending December 31, 1949. This is a test case. The sole issue is whether the phrase “the amount paid * * * for the transportation * * * of property” as used in section 3475 of the Internal Revenue Code of 1939, as amended, 26 U.S.C. § 3475 (1946 Ed.), includes charges by the carrier for the supplying of ice and salt in the bunkers of refrigerator cars and the accessorial services of switching and demurrage.
During the period…
2Cases cited7 opinions
- Ellis v. Interstate Commerce CommissionSupreme Court of the United States · 1915
- Edelman v. Boeing Air Transport, Inc.Supreme Court of the United States · 1933
- Independent Warehouses, Inc. v. ScheeleSupreme Court of the United States · 1947
- Cleveland, Cincinnati, Chicago & St. Louis Railway Co. v. DettlebachSupreme Court of the United States · 1916
- United States v. Supplee-Biddle Hardware Co.Supreme Court of the United States · 1924
2 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Witco Chemical Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1984
- S. M. Jones v. The United States. S. M. Jones & Company, Inc. v. The United StatesUnited States Court of Claims · 1967
- Armour & Co. v. United StatesUnited States Court of Claims · 1959
- Armour & Co. v. United StatesUnited States Court of Claims · 1958
- Skibsaktieselskapet Siljestad v. United StatesUnited States Court of Claims · 1960
5 more not listed; retrieve them via the Exa API.