Legal Opinion
Masonite Corp. v. Fly, Collector of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 15, 1952No. 13780_1PublishedCited by 22 opinions
1Opinion of the Court
JOSEPH C. HUTCHESON, Chief Judge.
The suit was for the refund of the 3 per cent tax assessed against plaintiff as for transportation under the purported authority of Subsec. (a), Sec. 3475, Title 26 U.S.C.A. 1 and Treasury Regulation 113, 2 and paid by it under protest.
The claim in general was that the operation, in respect of which the tax was assessed, was not transportation as that term is used in the taxing statute and defined in the regulations.
In particular it was: that, as conclusively-shown by the pleaded facts, none of the fifty-three individuals engaged in loading the wood were…
2Cases cited8 opinions
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- United States v. MerriamSupreme Court of the United States · 1923
- Walling v. A. H. Belo Corp.Supreme Court of the United States · 1942
- Helvering v. GriffithsSupreme Court of the United States · 1943
- McFeely v. CommissionerSupreme Court of the United States · 1935
3 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Kovacs v. CommissionerUnited States Tax Court · 1993
- Lenz v. CommissionerUnited States Tax Court · 1993
- Cramer v. CommissionerUnited States Tax Court · 1993
- Smith v. United StatesDistrict Court, N.D. Florida · 1953
- In Re Statmaster CorporationDistrict Court, S.D. Florida · 1971
17 more not listed; retrieve them via the Exa API.