Legal Opinion
Compañia General De Tabacos De Filipinas v. Collector of Internal Revenue
Supreme Court of the United States
Decided April 8, 1929No. 335PublishedCited by 43 opinions
1Opinion of the CourtJustice Stone
Petitioner; a Spanish corporation, brought suit in the Court of First Instance of the City of Manila, to recover income taxes alleged to have been illegally exacted. Judgment for petitioner was reversed by the Supreme Court of the Philippine Islands. Vol. XXVI, Philippine Official Gazette, No. 65, May 31, 1928, p. 1712. This Court granted certiorari October 22, 1928, 278 U. S. 591, under § 7 of the Act of February 13, 1925, c. 229, 43 Stat.-936, 940.
The tax was assessed under § 10 of the Philippine Income Tax Law of March 7,1919, Act 2833, 14 Pub. Laws, P. I. 221, as amended by Act 2926,…
2Cases cited8 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Holder v. AultmanSupreme Court of the United States · 1898
- Fox v. HaarstickSupreme Court of the United States · 1895
- De Villanueva v. VillanuevaSupreme Court of the United States · 1915
- Cochran v. United StatesSupreme Court of the United States · 1921
3 more not listed; retrieve them via the Exa API.
3Cited by43 opinions
- Norton Co. v. Department of Revenue of Ill.Supreme Court of the United States · 1951
- Sabatini v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- A. P. Green Export Company v. United StatesUnited States Court of Claims · 1960
- McLaughlin v. Pacific Lumber Co.Supreme Court of the United States · 1934
- United States v. BalanovskiCourt of Appeals for the Second Circuit · 1956
38 more not listed; retrieve them via the Exa API.