Legal Opinion
A. G. Spalding & Bros. v. Edwards
Supreme Court of the United States
Decided April 23, 1923No. 710PublishedCited by 106 opinions
1Opinion of the CourtJustice Holmes
This is a suit to recover the amount of taxes collected by duress under color of the War Revenue Act of October 3, 1917, c. 63, § 600 (f), 40 Stat. 300, 316. The plaintiff, a ■ corporation, manufacturer of the goods in question, says that the tax was laid on articles exported from a State, (New York,) in violation of Article I, § 9, of the Constitution of the United States. Upon demurrer the complaint was dismissed by the District Court on the merits.
The tax is “ upon all . . . baseball bats, . . . balls of all kinds . . . sold by the manufacturer, producer, or importer ” and was levied on…
2Cases cited8 opinions
- Texas & New Orleans Railroad v. Sabine Tram Co.Supreme Court of the United States · 1913
- Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
- Crew Levick Co. v. PennsylvaniaSupreme Court of the United States · 1917
- Cornell v. CoyneSupreme Court of the United States · 1904
- United States v. HvoslefSupreme Court of the United States · 1915
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3Cited by106 opinions
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- Superior Oil Co. v. Mississippi Ex Rel. KnoxSupreme Court of the United States · 1930
- United States v. International Business MacHines Corp.Supreme Court of the United States · 1996
101 more not listed; retrieve them via the Exa API.