Legal Opinion
Alexander Smith & Sons Carpet Co. v. Commissioner
Court of Appeals for the Second Circuit
Decided February 10, 1941No. 96PublishedCited by 7 opinions
1Opinion of the Court
CHASE, Circuit Judge.
This petition brings up for consideration the jurisdiction of the United States Processing Tax Board of Review over claims for refunds of payments made by one who paid to a processor the amount of the processing taxes payable by the processor under the provisions of the Agricultural Adjustment Act of 1933, 7 U.S.C.A. § 601 et seq., on materials purchased from the processor under a contract which permitted the seller to add the amount of such taxes to the contract price.
The petitioner had a contract, made before the Agricultural Adjustment Act was passed, for the purchase…
2Cases cited10 opinions
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- United States v. MichelSupreme Court of the United States · 1931
- United States v. Chicago Golf ClubCourt of Appeals for the Seventh Circuit · 1936
5 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Emerald International Corp. v. United StatesUnited States Court of Federal Claims · 2002
- Irving Air Chute Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1944
- Cherokee Textile Mills v. CommissionerCourt of Appeals for the Sixth Circuit · 1947
- Savannah Sugar Refining Corp. v. CommissionerCourt of Appeals for the Fifth Circuit · 1941
- Saller v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1941
2 more not listed; retrieve them via the Exa API.