Legal Opinion
Colgate-Palmolive-Peet Co. v. United States
Supreme Court of the United States
Decided January 17, 1944No. 38 and 39PublishedCited by 66 opinions
1Opinion of the CourtJustice Reed
These two writs of certiorari were granted to review a judgment of the Circuit Court of Appeals for the Third Circuit denying recovery to the petitioner of taxes paid to the United States aggregating $2,532,643.16. The issues in the two cases are identical. Each case covers a separate period of time.
The suits were brought in the United States District of Delaware under Judicial Code § 24 (20). Recovery was there also denied. We granted certiorari because of a conflict of decisions. 319 U. S. 778. See Harrison v. Durkee Famous Foods, 136 F. 2d 303; Loose-Wiles Biscuit Co. v. Rasquin, 95 F. 2d…
2Cases cited9 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Hassett v. WelchSupreme Court of the United States · 1938
- Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
- Shwab v. DoyleSupreme Court of the United States · 1922
- Cincinnati Soap Co. v. United StatesSupreme Court of the United States · 1937
4 more not listed; retrieve them via the Exa API.
3Cited by66 opinions
- Sanford v. CommissionerUnited States Tax Court · 1968
- George Lusich v. Bloomfield Steamship Company, Bloomfield Steamship Company v. Boland MacHine and Manufacturing Co., Inc.Court of Appeals for the Fifth Circuit · 1966
- First Chicago Corp. v. CommissionerUnited States Tax Court · 1987
- Georgia-Pacific Corp. v. CommissionerUnited States Tax Court · 1975
- Keeble v. CommissionerUnited States Tax Court · 1943
61 more not listed; retrieve them via the Exa API.