Legal Opinion
Budge Manufacturing Co., Inc. v. United States
Court of Appeals for the Third Circuit
Decided July 27, 1960No. 13214PublishedCited by 20 opinions
1Opinion of the Court
STALEY, Circuit Judge.
This suit for refund of a manufacturer’s excise tax poses the question whether a jury determination that a large plastic cover is an auto accessory under the provisions of 26 U.S.C. § 3403(c) 1 can be sustained. A most serious procedural question has also been raised by the government and will be considered at length.
Plaintiff, as successor to Edwin B. Clarke, trading as Budge Manufacturing Company, instituted this action for refund of a manufacturer’s excise tax in the amount of $7,121.71, covering sales for the period January 1, 1951, through April 30, 1952. The…
2Cases cited12 opinions
- United States v. United States Gypsum Co.Supreme Court of the United States · 1948
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- Virginia-Carolina Tie & Wood Co. v. DunbarCourt of Appeals for the Fourth Circuit · 1939
7 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Gebhardt v. Wilson Freight Forwarding Co.Court of Appeals for the Third Circuit · 1965
- Michael Massaro v. United States Lines Company v. Northern Metal CompanyCourt of Appeals for the Third Circuit · 1962
- Huddell v. LevinDistrict Court, D. New Jersey · 1975
- Thomas v. American Cystoscope Makers, Inc.District Court, E.D. Pennsylvania · 1976
- Wheeler v. DentonCourt of Appeals of North Carolina · 1970
15 more not listed; retrieve them via the Exa API.