Legal Opinion
Lilly v. United States
Court of Appeals for the Fourth Circuit
Decided November 7, 1956No. 7236PublishedCited by 9 opinions
1Opinion of the Court
PARKER, Chief Judge.
This is an appeal from a judgment in favor of the United States in a suit by taxpayers to recover excise taxes paid under protest. Taxpayers are partners engaged in operating a community television antenna system at Mullens, West Virginia. The taxes in question were imposed under section 3465(a) (2) (B) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3465(a) (2) (B) and sections 4251 and 4252(e) of the Internal Revenue Code of 1954, 26 U.S.C.A. §§ 4251, 4252(e), imposing taxes of 8% on amounts paid for “wire and equipment” service. The question in the case is whether…
2Cases cited13 opinions
- Sorrells v. United StatesSupreme Court of the United States · 1932
- Church of the Holy Trinity v. United StatesSupreme Court of the United States · 1892
- United States v. KirbySupreme Court of the United States · 1869
- Hassett v. WelchSupreme Court of the United States · 1938
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
8 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Fortnightly Corp. v. United Artists Television, Inc.Supreme Court of the United States · 1968
- Carter Mountain Transmission Corp. v. Federal Communications CommissionCourt of Appeals for the D.C. Circuit · 1963
- John Walsonavich, Individually and Trading as Service Electric Company v. United StatesCourt of Appeals for the Third Circuit · 1964
- United Artists Television, Inc. v. Fortnightly CorporationDistrict Court, S.D. New York · 1966
- Potter v. United StatesDistrict Court, N.D. West Virginia · 1967
4 more not listed; retrieve them via the Exa API.