Legal Opinion
Circle Discount Corp. v. United States
District Court, District of Columbia
Decided December 10, 1962No. Civ. A. No. 1490-61PublishedCited by 4 opinions
1Opinion of the Court
HOLTZOFF, District Judge..
This case involves the construction and application of the Internal Revenue tax imposed on manufacturers and importers of automobiles, especially as it affects importers. This action is brought by an importer of automobiles to secure a refund of the tax that had been levied and assessed against him by the Internal Revenue Service on automobiles that he imported between October 1,1959 and June 30,1960. The amount of the tax involved is $20,246.92. This tax was paid to the Government after demand, a claim for refund was filed, and subsequently this suit was brought to…
2Cases cited6 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- National Labor Relations Board v. Denver Building & Construction Trades CouncilSupreme Court of the United States · 1951
- Federal Trade Commission v. Mandel Bros.Supreme Court of the United States · 1959
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- United States v. One Bally "Barrel-O-Fun" Coin-Operated Gaming DeviceDistrict Court, M.D. Pennsylvania · 1963
- G. L. Smith, D/B/A Snuffy Smith Motor Company v. United StatesCourt of Appeals for the Fifth Circuit · 1963
- McLeod v. AMERICAN FED. OF TELEVISION & RADIO ARTISTS, NY LOC.District Court, S.D. New York · 1964
- McLeod v. American Federation of Television & Radio ArtistsDistrict Court, S.D. New York · 1964