Legal Opinion
Handley Motor Company, Inc. v. The United States
United States Court of Claims
Decided November 13, 1964No. 101-62PublishedCited by 10 opinions
1Opinion of the Court
COWEN, Chief Judge.
Plaintiff seeks a refund of excise taxes, interest and additions to tax for non-filing, arising out of the purchase of 50 Volkswagen automobiles in Europe. Two principal issues are presented for our determination: (1) Is plaintiff the “importer” of the automobiles and therefore liable for the excise tax upon their sale as provided in 26 U.S.C. (I.R.C.1954) § 4061 (1958 Ed.)? 1 (2) Was plaintiff’s failure to file an excise tax return “due to reasonable cause and not due to willful neglect”, thereby rendering the addition to tax imposed by 26 U.S.C. (I.R. C.1954) § 6651 (1958…
2Cases cited18 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Hassett v. WelchSupreme Court of the United States · 1938
- Commissioner v. Lane-Wells Co.Supreme Court of the United States · 1944
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
13 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- In Re the Tax Appeal of Grayco Land Escrow, Ltd.Hawaii Supreme Court · 1977
- Import Wholesalers Corp. v. United StatesUnited States Court of Claims · 1966
- Import Wholesalers Corporation v. The United StatesUnited States Court of Claims · 1966
- Terry Haggerty Tire Co., Inc. v. The United StatesCourt of Appeals for the Federal Circuit · 1990
- Sony Corporation of America v. The United StatesUnited States Court of Claims · 1970
5 more not listed; retrieve them via the Exa API.