Legal Opinion
United States v. Great Lakes Pipe Line Company
Court of Appeals for the Eighth Circuit
Decided February 28, 1964No. 17427PublishedCited by 4 opinions
1Opinion of the Court
VOGEL, Circuit Judge.
This is an appeal by the United States from a judgment in the District Court in favor of Great Lakes Pipe Line Company in a suit brought to recover federal excise taxes in the amount of $340,461.05 plus interest which it was claimed had been illegally assessed and collected for the period between July 1, 1953 and July 1, 1957, inclusive. The tax was assessed under the provisions of 26 U.S.C.A. § 3460(a) of the Internal Revenue Code of 1939 and 26 U.S.C.A. § 4281 of the Internal Revenue Code of 1954, the provisions of which are substantially identical. They imposed 1 on…
2Cases cited9 opinions
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Carson Petroleum Co. v. Vial, Sheriff & Tax CollectorSupreme Court of the United States · 1929
- Atlantic Coast Line Railroad v. Standard Oil Co. of KentuckySupreme Court of the United States · 1927
- Independent Warehouses, Inc. v. ScheeleSupreme Court of the United States · 1947
- Chicago, Milwaukee & St. Paul Railway Co. v. IowaSupreme Court of the United States · 1914
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Wirtz v. LunsfordCourt of Appeals for the Sixth Circuit · 1968
- Indiana State Board of Tax Commissioners v. Stanadyne, Inc.Indiana Court of Appeals · 1982
- Indiana State Board of Tax Commissioners v. Stanadyne, Inc.Indiana Court of Appeals · 1982
- W. Willard Wirtz, Secretary of Labor, United States Department of Labor v. Fred T. Lunsford D/B/A Gulf Oil Distributor, W. Willard Wirtz, Secretary of Labor, United States Department of Labor v. J. B. Thomas, Jr., D/B/A Gulf Oil DistributorCourt of Appeals for the Sixth Circuit · 1968