Legal Opinion
United States v. Jefferson Electric Manufacturing Co.
Supreme Court of the United States
Decided February 12, 1934No. Nos. 171, 196, 329PublishedCited by 271 opinions
1Opinion of the CourtJustice Van Devanter
These are actions at law brought — in one instance against the United States and in two against a revenue collector — to recover in each instance money alleged, to have been erroneously and illegally exacted as an excise tax — under subdivision 3 of .§ 900 of the Revenue Acts of 1918 1 and 1921 2 and subdivision 3 of § 600 of the Revenue Act of 1924* 3 — from the plaintiff, a corporate manufacturer, on sales by it of articles which the revenue officers regarded as automobile parts or accessories.
In No. 171 4 the Court of Claims awarded the plaintiff $20,017.58 with interest and denied a…
2Cases cited47 opinions
- Hans v. LouisianaSupreme Court of the United States · 1890
- Muskrat v. United StatesSupreme Court of the United States · 1911
- Panama Railroad v. JohnsonSupreme Court of the United States · 1924
- In Re AyersSupreme Court of the United States · 1887
- Hayburn's CaseSupreme Court of the United States · 1792
42 more not listed; retrieve them via the Exa API.
3Cited by271 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Chicago & Southern Air Lines, Inc. v. Waterman Steamship Corp.Supreme Court of the United States · 1948
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
- Flora v. United StatesSupreme Court of the United States · 1958
266 more not listed; retrieve them via the Exa API.