Legal Opinion
Electric Storage Battery Co. v. Rothensies
Court of Appeals for the Third Circuit
Decided March 25, 1946No. 8836PublishedCited by 29 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This is a suit by a taxpayer to recover from the Collector a sum which it alleges was wrongfully collected. The plaintiff was successful in the District Court and the Collector appeals.
The fact basis for the lawsuit is this: From 1919 to 1926 the taxpayer paid a large sum in excise taxes on the sale of its storage batteries; the government’s exaction was based on the theory that the batteries were automobile accessories. Taxpayer disputed the legality of the tax and took appropriate action to preserve its rights to claim refund. In 1935 the government repaid to the…
2Cases cited13 opinions
- Bull v. United StatesSupreme Court of the United States · 1935
- United States v. KalesSupreme Court of the United States · 1941
- Commissioner v. Gooch Milling & Elevator Co.Supreme Court of the United States · 1944
- McEachern v. RoseSupreme Court of the United States · 1937
- Crossett Lumber Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1937
8 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Rothensies v. Electric Storage Battery Co.Supreme Court of the United States · 1946
- Budd Company v. United StatesCourt of Appeals for the Third Circuit · 1957
- Estate of Branson v. CommissionerUnited States Tax Court · 1999
- California and Hawaiian Sugar Refining Corporation, Limited v. The United StatesUnited States Court of Claims · 1962
- Babcock & Wilcox Co. v. Pedrick. Babcock & Wilcox Tube Co. v. PedrickCourt of Appeals for the Second Circuit · 1954
24 more not listed; retrieve them via the Exa API.