Legal Opinion
United States v. Standard Oil Co.
Court of Appeals for the Sixth Circuit
Decided December 5, 1946No. 10220PublishedCited by 8 opinions
1Opinion of the Court
MARTIN, Circuit Judge.
The United States of America has appealed from a judgment of the district court awarding the Standard Oil Company of Ohio $158,120.51, with interest from various dates in 1937 on the several items aggregating the principal sum of the award. The judgment was entered in an action brought for the recovery of excise taxes, paid by Standard during the period from June 21, 1932, to October 31, 1933, under Section 601(c) (1) and Section 617 (a) of the Revenue Act of 1932, as amended by Section 211(a) of the National Industrial Recovery Act, Ch. 90, 48 Slat. 195, 26 U.S.C.A.…
2Cases cited10 opinions
- Rock Island, Arkansas & Louisiana Railroad v. United StatesSupreme Court of the United States · 1920
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Tucker v. AlexanderSupreme Court of the United States · 1927
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. E. L. Bruce Co., IncCourt of Appeals for the Sixth Circuit · 1950
- duPont Glore Forgan Inc. v. American Telephone & Telegraph Co.District Court, S.D. New York · 1977
- Cherokee Textile Mills v. CommissionerCourt of Appeals for the Sixth Circuit · 1947
- Vica Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1947
- Broad Motors Co. v. SmithDistrict Court, E.D. Pennsylvania · 1949
3 more not listed; retrieve them via the Exa API.