Legal Opinion
Mills Woven Cartridge Belt Co. v. Malley
Court of Appeals for the First Circuit
Decided February 13, 1923No. 1591PublishedCited by 2 opinions
In Error to the District Court of the United States for the District of Massachusetts; James M. Morton, Judge. Action at law by the Mills Woven Cartridge Belt Company against John F. Malley, formerly Collector of Internal Revenue. Judgment for defendant, and plaintiff brings error. Affirmed.
1Opinion of the Court
ANDERSON, Circuit Judge.
The plaintiff seeks to recover taxes paid under protest for the years 1916 and 1917, assessed upon net profits derived by plaintiff from the manufacture and sale of machine gun belts. The taxes were levied under the following provisions of the Revenue Act of September 8, 1916, 39 Stat. 781:
“Sec. 301 (1). That every person manufacturing * * * (d) firearms of any kind and appendages, including small arms, cannon, machine guns, rifles, and bayonets; * * * or (f) any part of any of the articles mentioned in * * * : Shall pay for each taxable year, in addition to the income…
2Cases cited6 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Carbon Steel Co. v. LewellynSupreme Court of the United States · 1920
- Worth Brothers Co. v. LedererSupreme Court of the United States · 1920
- Forged Steel Wheel Co. v. LewellynSupreme Court of the United States · 1920
- Automatic Pencil Sharpener Co. v. Boston Pencil Pointer Co.Court of Appeals for the First Circuit · 1922
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Frances C. Kissell v. Westinghouse Electric Corporation, Elevator DivisionCourt of Appeals for the First Circuit · 1966
- A. M. Webb & Co. v. Robert P. Miller Co.District Court, E.D. Pennsylvania · 1948