Legal Opinion
United States v. H. T. Poindexter & Sons Merchandise Co.
Court of Appeals for the Eighth Circuit
Decided June 30, 1942No. 12228PublishedCited by 11 opinions
1Opinion of the Court
WOODROUGH, Circuit Judge.
This action was brought to recover refund of $44,976.22 collected from the taxpayer as and for floor-stocks tax, levied, assessed and collected under the provisions of the Agricultural Adjustment Act of May 12, 1933, c. 25, 48 Stat. 31 and particularly Section 16 thereof, 7 U.S.C.A. § 616, upon plaintiff’s inventory of August 1, 1933 of articles processed wholly or in chief value from cotton and held for sale on that date. It was alleged in the amended complaint that the plaintiff had paid the tax, that the taxing provisions of the Agricultural Adjustment Act were…
2Cases cited9 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- Luzier's, Inc. v. NeeCourt of Appeals for the Eighth Circuit · 1939
- Honorbilt Products, Inc. v. CommissionerCourt of Appeals for the Third Circuit · 1941
- C. M. McClung & Co. v. United StatesUnited States Court of Claims · 1940
4 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Worthington Pump & Machinery Corp. v. United StatesUnited States Court of Claims · 1954
- Vogel v. KnoxDistrict Court, D. Minnesota · 1957
- Colonial Milling Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
- Interwoven Stocking Co. v. United StatesCourt of Appeals for the Third Circuit · 1944
- Rogue River Trailer Manufacturing Co. v. United StatesDistrict Court, D. Oregon · 1966
6 more not listed; retrieve them via the Exa API.