Legal Opinion
W. M. Dutton & Sons Co. v. United States
United States Court of Claims
Decided June 6, 1932No. H-397PublishedCited by 4 opinions
1Opinion of the Court
WILLIAMS, Judge.
Plaintiff sues for recovery of excise taxes assessed on sales of air pumps during the period from March 1, 1919', to February 28, 1926, under section 900 of the Revenue Act' of February 24, 1919', 40 Stat. 1123 (and similar provisions of the acts of 1921 and 1924).
*841Set-lions 900 (3) of the Internal Revenue Acts of 19.18 (40 Sta.1. 1122) and 1921 (42 Btat. 2,01), and section GOO (3) of the act of 1924 (28 USO A § 881 note), provide for excise taxes on “tires, inner tubes, paris, or accessories” of automobiles or motor cycles “sold to any person other' than a manufacturer or…
2Cases cited7 opinions
- 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
- Magone v. WiedererSupreme Court of the United States · 1895
- Atwater Kent Manufacturing Co. v. United StatesUnited States Court of Claims · 1926
- Cole Storage Battery Co. v. United StatesUnited States Court of Claims · 1928
2 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- General Lead Batteries Co. v. United StatesUnited States Court of Claims · 1932
- Durkee-Atwood Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1936
- United States Light & Heat Corp. v. United StatesUnited States Court of Claims · 1933
- Universal Battery Co. v. United StatesUnited States Court of Claims · 1933