Legal Opinion
Dow Jones & Co. v. United States
United States Court of Claims
Decided February 8, 1955No. 273-54PublishedCited by 10 opinions
1Opinion of the CourtMadden, Judge
The plaintiff’s petition alleges that it bought from the Addressograph-Multigraph Corporation one Model 4400 Automatic Speedaumat, or Speedaumailer, in 1948, and two in 1949. It paid $36,000 for each machine, plus a $3,600 Federal excise tax imposed by Section 3406 (a) (6) of the Internal Eevenue Code as amended, on each machine. The taxes were paid to the vendor, which paid them to the Government. The taxes on the three machines thus amounted to $10,800.
The vendor, Addressograph-Multigraph Corporation, filed a claim for refund of the taxes which it had collected from the plaintiff. The…
2Cases cited6 opinions
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Panhandle Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1928
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Lash's Products Co. v. United StatesSupreme Court of the United States · 1929
- Twentieth Century Sporting Club, Inc. v. United StatesUnited States Court of Claims · 1940
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Stumes v. BloombergSouth Dakota Supreme Court · 1996
- Sun Oil Co. v. GROSS INCOME TAX DIV., ETC.Indiana Supreme Court · 1958
- Emerald International Corp. v. United StatesUnited States Court of Federal Claims · 2002
- Ferrara v. Director, Div. of TaxationNew Jersey Superior Court Appellate Division · 1974
5 more not listed; retrieve them via the Exa API.