Legal Opinion

Kingan & Co. v. Smith

District Court, S.D. Indiana

Decided September 30, 1936No. 1851PublishedCited by 1 opinion

1Opinion of the Court

BALTZELL, District Judge.

The bill of complaint in this action challenges the validity of certain provisions of the “Revenue Act of 1936.” It challenges especially the validity of section 501 (a), title 3 of such act, known as the “Tax on Unjust Enrichment” (26 U.S.C.A. § 345 (a), and designated in the bill of complaint as the “Recapture Tax.”

It is alleged in the bill that the complainant is a New Jersey corporation having its principal place of business'in the city of Indianapolis, Ind.; that it owns and operates packing plants in such city as well as at Richmond, Va., wherein it has packed…

2Cases cited15 opinions

United States v. ButlerSupreme Court of the United States · 1936
Davis v. WakeleeSupreme Court of the United States · 1895
Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
Hill v. WallaceSupreme Court of the United States · 1922
Dows v. City of ChicagoSupreme Court of the United States · 1871

10 more not listed; retrieve them via the Exa API.

3Cited by1 opinion

Kingan & Co. v. SmithDistrict Court, S.D. Indiana · 1936