Legal Opinion
Charles Peckat Mfg. Co. v. Jarecki
Court of Appeals for the Seventh Circuit
Decided June 25, 1952No. 10535_1PublishedCited by 21 opinions
1Opinion of the Court
DUFFY, Circuit Judge.
This is a civil action brought by plaintiff to recover the amount paid by it as manufacturer’s excise tax from April through October, 1948, on an automobile accessory, namely, sun visors.
Taxpayer was the owner by assignment of a patent on a bracket for fastening sun visors to automobiles. 1 It entered into a contract with Davis Stamping Company (hereinafter called Davis) of Detroit, Michigan, to fabricate sun visors including the patented bracket. It paid Davis $6.30 per visor, including the bracket. It cost 25^5 to 35^ to manufacture the bracket. The charge of $6.30 per…
2Cases cited8 opinions
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Charles Peckat Mfg. Co. v. JacobsCourt of Appeals for the Seventh Circuit · 1950
- Allen v. SmithSupreme Court of the United States · 1899
- Carbon Steel Co. v. LewellynSupreme Court of the United States · 1920
- Forged Steel Wheel Co. v. LewellynSupreme Court of the United States · 1920
3 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Suzy's Zoo (R) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Pittway Corporation, and Subsidiaries v. United StatesCourt of Appeals for the Seventh Circuit · 1996
- Martin's Auto Trimming, Inc., a Corporation v. Robert A. Riddell, Director of Internal Revenue Service and United States of AmericaCourt of Appeals for the Ninth Circuit · 1960
- Suzy's Zoo's v. CommissionerUnited States Tax Court · 2000
- Boise National Leasing, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1968
16 more not listed; retrieve them via the Exa API.