Legal Opinion
United States v. Stowe-Woodward, Inc.
Court of Appeals for the First Circuit
Decided July 25, 1962No. 5984_1PublishedCited by 11 opinions
1Opinion of the Court
ALDRICH, Circuit Judge.
This action to recover a portion of certain payments collected as a manufacturers’ excise tax, I.R.C.1954, Ch. 32, on bowling balls, 26 U.S.C.A. § 4161, was tried in the district court upon stipulated facts. The sole question is whether the amount sought was based upon a price which improperly included a “transportation, delivery * * * or other charge.” The court held for the taxpayer and the government appeals.
Taxpayer is incorporated in Massachusetts, where is its sole factory. Its sales are nation-wide. It customarily packages and ships its product four balls to a…
2Cases cited8 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Corn Products Refining Co. v. CommissionerSupreme Court of the United States · 1956
- Cammarano v. United StatesSupreme Court of the United States · 1959
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- F. W. Fitch Co. v. United StatesSupreme Court of the United States · 1945
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Edward C. Heard and Cora L. Heard v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1964
- Fletcher v. WardenDistrict Court, D. Kansas · 1979
- Equitable Life Insurance Company of Iowa and Bankers Life Company v. United StatesCourt of Appeals for the Eighth Circuit · 1965
- Lavere C. Senft, Administrator of the Estate of Elmer J. Writer v. United StatesCourt of Appeals for the Third Circuit · 1963
- Shell Oil Co. v. United StatesUnited States Court of Claims · 1979
6 more not listed; retrieve them via the Exa API.