Legal Opinion
Associated Dry Goods Corp. v. United States
Court of Appeals for the Second Circuit
Decided June 29, 1965No. Nos. 459-463, Dockets 29512-29516PublishedCited by 1 opinion
1Opinion of the Court
J. JOSEPH SMITH, Circuit Judge.
Five Buffalo retail department stores, shareholders in D’owntown Merchants Delivery, Inc., recovered in the United States District Court for the Western District of New York, John O. Henderson, District Judge, judgments against the United States for refund of excise taxes levied for the period January 1, 1958 to June 30, 1958 under IRC 1954, Sec. 4271(a) and (d),1 on amounts paid Downtown Merchants Delivery for transportation of property, on the ground that the payments were exempt under Sec. 4272(a) 2 which makes the excise tax inapplicable where, as the…
2Cases cited7 opinions
- Commissioner v. Gillette Motor Transport, Inc.Supreme Court of the United States · 1960
- Masonite Corp. v. Fly, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Bridge Auto Renting Corporation v. PedrickCourt of Appeals for the Second Circuit · 1949
- John J. Casale, Inc. v. United StatesUnited States Court of Claims · 1949
- Gulf Coast Towing Co., Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1952
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3Cited by1 opinion
- Associated Dry Goods Corporation, J. N. Adam & Co, Division v. United States of America, Associated Dry Goods Corporation, the William Hengerer Company Division v. United States of America, L. L. Berger, Inc. v. United States of America, Adam, Meldrum & Anderson Co., Inc. v. United States of America, Hens & Kelly, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1965