Legal Opinion

Burroughs Bldg. Material Co. v. Com'r of Internal Revenue

Court of Appeals for the Second Circuit

Decided January 5, 1931No. 8PublishedCited by 55 opinions

1Opinion of the Court

AUGUSTUS N. HAND,

Circuit Judge.

The petitioner is a New York corporation which was engaged in dealing in and selling masons’ building material to contractors and builders during the year 1921. It entered into an agreement with other dealers to fix the prices at which building materials were to be sold to contractors and builders. For participation in this price-fixing agreement, the petitioner, on February 9, 1921, was indicted for violation of section 341 of the General Business Law of New York (Consol. Laws N. Y. c. 20), pleaded guilty to the indictment, and paid a fine of $2,500 imposed by…

2Cases cited5 opinions

  1. United States v. SullivanSupreme Court of the United States · 1927
  2. Kornhauser v. United StatesSupreme Court of the United States · 1928
  3. United States v. YuginovichSupreme Court of the United States · 1921
  4. Great Northern Ry. Co. v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1930
  5. Steinberg v. United StatesCourt of Appeals for the Second Circuit · 1926

3Cited by55 opinions

  1. Commissioner v. HeiningerSupreme Court of the United States · 1943
  2. Commissioner v. TellierSupreme Court of the United States · 1966
  3. Tank Truck Rentals, Inc. v. CommissionerSupreme Court of the United States · 1958
  4. Jerry Rossman Corporation v. Commissioner of Int. Rev.Court of Appeals for the Second Circuit · 1949
  5. Sanderling, Inc. v. CommissionerUnited States Tax Court · 1976

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