Legal Opinion
Mione Mfg. Co. v. United States
Court of Appeals for the Third Circuit
Decided September 6, 1940No. Nos. 7392, 7393PublishedCited by 3 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
Appellant, plaintiff below, instituted these two actions to recover excise taxes paid upon its product, “Mione”. The questions being the same except for the year involved, the actions were consolidated and tried by the court below without a jury. The trial court found against the plaintiff. The applicable statute is the Revenue Act of 1932, c. 209, § 603, 47 Stat. 261, 26 U.S. C.A.Int.Rev.Acts, page 60S.1
Plaintiff’s product which it describes as a “mechanics’ hand paste”, is a gray paste of the following composition:
Abrasive (Pumice) 20.43%
Soap Chips 6.88%
Alkaline…
2Cases cited6 opinions
- McCaughn v. Electric Storage Battery Co.Court of Appeals for the Third Circuit · 1933
- Red Star Yeast & Products Co. v. La BuddeCourt of Appeals for the Seventh Circuit · 1936
- Duradene Co. v. MagruderDistrict Court, D. Maryland · 1937
- Sharp & Dohme, Inc. v. LadnerCourt of Appeals for the Third Circuit · 1936
- Peroxide Chemical Co. v. SheehanCourt of Appeals for the Eighth Circuit · 1939
1 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- International Manufacturing Company v. The United StatesUnited States Court of Claims · 1967
- Fuller Brush Co. v. United StatesDistrict Court, D. Connecticut · 1966
- Mennen Co. v. KellyDistrict Court, D. New Jersey · 1941