Legal Opinion

Swift & Co. v. United States

Supreme Court of the United States

Decided April 17, 1882No. 266PublishedCited by 44 opinions

Appeal from the Court of Claims. The facts are stated .in the opinion of the court.

1Opinion of the CourtJustice Matthews

delivered - the opinion of the court.

The Swift and Courtney and .Beecher Company filed its petition Jan. 20, 1879, in the Court of/Claims, for the recovery of certain commissions alleged 'to' be, due to it on purchases of proprietary stamps under the internal revenue laws.

It.. alleged that it was, during, the period covered by the transactions set out, the proprietor,.manufacturer, and vendor of friction-matches; • that, as such-, at the beginning of its busi-. ness, it furnished ,to the Commissioner of Internal Revenue its own die for stamps, to be used especially for its own proprietary…

2Cases cited3 opinions

  1. United States v. MooreSupreme Court of the United States · 1878
  2. Edward's Lessee v. DarbySupreme Court of the United States · 1827
  3. Smythe v. FiskeSupreme Court of the United States · 1874

3Cited by44 opinions

  1. Fairbank v. United StatesSupreme Court of the United States · 1901
  2. Swift & Co. v. United StatesSupreme Court of the United States · 1884
  3. Houghton v. PayneSupreme Court of the United States · 1904
  4. Iowa v. McFarlandSupreme Court of the United States · 1884
  5. United States v. GrahamSupreme Court of the United States · 1884

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