Legal Opinion

Cudahy Bros. v. La Budde

Court of Appeals for the Seventh Circuit

Decided November 30, 1937No. Nos. 6165, 6166PublishedCited by 5 opinions

1Opinion of the Court

LINDLEY, District Judge.

Appellee, in view of the decision of the Supreme Court in Anniston Manufacturing Co. v. Davis, 301 U.S. 337, 57 U.S. 816, 81 L.Ed. 1143, which is fully determinative of all the issues involved in 6166, confesses error in that cause.

6165 is an appeal from a judgment in favor of plaintiff, present appellee, rendered on demurrer to the complaint filed in the District Court, the collector, defendant and appellant here, having elected to stand by its demurrer. The complaint sought and the court allowed a refund of processing taxes, imposed under section 9 (a) of the…

2Cases cited5 opinions

  1. United States v. ButlerSupreme Court of the United States · 1936
  2. Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
  3. Graham & Foster v. GoodcellSupreme Court of the United States · 1931
  4. Campbell v. United StatesSupreme Court of the United States · 1883
  5. Asiatic Petroleum Co. v. Insular Collector of CustomsSupreme Court of the United States · 1936

3Cited by5 opinions

  1. Wilson & Co., Inc. v. United StatesSupreme Court of the United States · 1940
  2. Neuss, Hesslein & Co. v. United StatesDistrict Court, S.D. New York · 1939
  3. Hercules Inc. v. General Magnetic Tape Co.New Jersey Superior Court Appellate Division · 1981
  4. Standard Rice Co. v. ScofieildDistrict Court, W.D. Texas · 1939
  5. Insular Sugar Refining Corp. v. CommissionerCourt of Appeals for the Second Circuit · 1945

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