Legal Opinion
United States v. Gamble-Skogmo, Inc.
Court of Appeals for the Eighth Circuit
Decided July 29, 1937No. 10801PublishedCited by 12 opinions
1Opinion of the Court
SANBORN, Circuit Judge.
The question presented by this appeal is whether in 1932 Gamble-Skogmo, Inc., a retailer and the operator of a large number of chain stores, was a “manufacturer” or “producer” of certain household type electric refrigerators which it purchased, and hence liable for the excise tax of 5 per cent, of the selling price thereof, under the provisions of section 608 of the Revenue Act of 1932, 47 Stat. 169, 263 (26 U.S.C.A. § 1420 et seq. note).
The government levied and collected from the taxpayer a tax of $5,565.82 for the period June 21, 1932 (the effective date of the act),…
2Cases cited8 opinions
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- Rasmussen v. GreslyCourt of Appeals for the Eighth Circuit · 1935
- Reiss v. ReardonCourt of Appeals for the Eighth Circuit · 1927
- F. T. Dooley Lumber Co. v. United StatesCourt of Appeals for the Eighth Circuit · 1933
- United States v. Washington Dehydrated Food Co.Court of Appeals for the Eighth Circuit · 1937
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Lawrence Keasler and Keasler Body Company, Inc. v. United StatesCourt of Appeals for the Eighth Circuit · 1985
- ætna Life Ins. Co. v. KeplerCourt of Appeals for the Eighth Circuit · 1941
- Helvering v. JohnsonCourt of Appeals for the Eighth Circuit · 1939
- Smails v. O'MALLEYCourt of Appeals for the Eighth Circuit · 1942
- Richard P. Vinal and United States of America v. Peterson Mortuary, Inc.Court of Appeals for the Eighth Circuit · 1965
7 more not listed; retrieve them via the Exa API.