Rutan v. Johnson & Johnson
Court of Appeals for the Third Circuit
In Error to the District Court of the United States for the District of New Jersey; Thomas G. Haight, Judge. Five actions by Johnson & Johnson, a corporation, against William D. Rutan, Collector of Internal Revenue, and eleven actions by the same plaintiff against Herman C. H. Herold, Collector of Internal Revenue.
1Opinion of the Court
McPHERSON, Circuit Judge.
In 1900 and 1901, the plaintiff corporation, Johnson & Johnson, brought 18 suits in the Supreme Court of New Jersey to recover money paid during separate periods for stamps affixed to certain manufactured articles that had been taxed under the War Revenue Act of June 13, 1898. Of these suits 6 were against William. D. Rutan as collector of internal revenue, and 12 were against his successor, Herman C. H. Herold. The controversy called in question the treasury’s construction of certain language in section 20 and in schedule B. The articles in dispute are (1) medicinal…
2Cases cited16 opinions
- United States v. United States Fidelity & Guaranty Co.Supreme Court of the United States · 1915
- David Lupton's Sons Co. v. Automobile Club of AmericaSupreme Court of the United States · 1912
- United States Fidelity & Guaranty Co. v. Board of Com'rs of Woodson CountyCourt of Appeals for the Eighth Circuit · 1906
- Wear v. Imperial Window Glass Co.Court of Appeals for the Eighth Circuit · 1915
- Insurance Companies v. WeidesSupreme Court of the United States · 1872
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3Cited by7 opinions
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- E. I. Du Pont De Nemours & Co. v. TomlinsonCourt of Appeals for the Fourth Circuit · 1924
- St. Paul Fire & Marine Ins. Co. v. American Food Products Co.Court of Appeals for the Eighth Circuit · 1927
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