Legal Opinion
O. D. Jennings & Co. v. Reinecke
District Court, N.D. Illinois
Decided March 15, 1937No. Nos. 37298, 39043Published
1Opinion of the Court
HOLLY, District Judge.
These are two suits for the recovery of tax assessed and collected under section 900 of the Revenue Act of 1918 (40 Stat. 1122) and penalty and interest.
The operative facts and controlling legal principles are common to both suits and they have been consolidated for trial and disposition.
■ Section 900 of the Revenue Act of 1918 imposed upon the manufacturers of various articles with respect to sales thereof excise taxes measured by the sales prices of such articles. It imposed a tax of 10 per cent, upon the manufacturers of games (paragraph (5) and a tax of 5 percent,…
2Cases cited6 opinions
- Dollar Savings Bank v. United StatesSupreme Court of the United States · 1874
- Stange v. United StatesSupreme Court of the United States · 1931
- United States v. ChamberlinSupreme Court of the United States · 1911
- United States v. Nashville, C. & St. L. RyCourt of Appeals for the Sixth Circuit · 1918
- United States v. O'NeillU.S. Circuit Court for the District of Eastern Wisconsin · 1884
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