Legal Opinion
In re Newland
Court of Appeals for the Third Circuit
Decided October 4, 1940No. 7408PublishedCited by 5 opinions
1Opinion of the Court
CLARK, Circuit Judge.
This is the second case1 in a week’s sitting of the Court to involve the intricacy of a statutory treatment of tax incidence.2 It will be unnecessary, therefore, to repeat here anything that was said there. In our judgment the increasing legislative enlistment of middlemen such as processors, distributors, etc., as intermediaries for the collection of taxes will bring a corresponding’ increase in similar litigation.
The appellant, a gasoline distributor, sold gasoline to the Incandescent Supply Company on credit. At that time the appellant paid the Commonwealth of…
2Cases cited2 opinions
- New Consumers Bread Co. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1940
- Gulf Oil Corp. v. GradyCourt of Appeals for the Second Circuit · 1940
3Cited by5 opinions
- Standard Oil Company, an Indiana Corporation v. Edward H. Kurtz, Trustee of Meadow Rock Company, BankruptCourt of Appeals for the Eighth Circuit · 1964
- R. J. Saunders & Co., Inc. v. Donald Vincent, Trustee of Chemo Puro Manufacturing Corporation, BankruptCourt of Appeals for the Second Circuit · 1962
- National Grange Mutual Insurance v. Falcon Oil Co. (In Re Falcon Oil Co.)United States Bankruptcy Court, M.D. Pennsylvania · 1996
- In re Page Express, Inc.District Court, D. Connecticut · 1963
- Shell Oil Co. v. BrownleyCourt of Appeals of Maryland · 1942