Legal Opinion
Cotan Corp. v. United States
District Court, D. New Jersey
Decided July 31, 1943No. 2136Published
1Opinion of the Court
FORMAN, District Judge.
In the complaint filed by the plaintiff it is alleged that it paid floor stock taxes on cotton goods imposed by Section 16 of the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq., as follows:
September 1, 1933 $2,000.00
August 31, 1934 1,134.44
$3,134.44
It is further alleged that the taxes were illegally collected because that law was declared unconstitutional by the United States Supreme Court;1 that plaintiff filed a claim for refund on or about December 16, 1939, in the amount of $5,000, which was later corrected to- $3,134.44 and that the Commissioner of Internal…
2Cases cited8 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Samara v. United StatesCourt of Appeals for the Second Circuit · 1942
- Andrew Jergens Co. v. ConnerCourt of Appeals for the Sixth Circuit · 1942
- Luzier's, Inc. v. NeeCourt of Appeals for the Eighth Circuit · 1939
- Honorbilt Products, Inc. v. CommissionerCourt of Appeals for the Third Circuit · 1941
3 more not listed; retrieve them via the Exa API.