Legal Opinion
United States v. Armature Exchange, Inc.
Court of Appeals for the Ninth Circuit
Decided January 17, 1941No. 9469PublishedCited by 28 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
Suit by appellee taxpayer against the United States for recovery of $1,452.30 assessed and paid as manufacturer’s excise taxes on sales of armatures. From a judgment of the District Court in favor of the taxpayer [28 F.Supp. 10, 14], the United States appeals. For clarity in this opinion we shall refer to the appellant United States of America as the Government, and to the appellee as taxpayer.
The taxes in question were assessed against the taxpayer by virtue of Section 606 (c) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, pages 609, 610, which provides, so far…
2Cases cited16 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- Hartranft v. WiegmannSupreme Court of the United States · 1887
- Anheuser-Busch Brewing Assn. v. United StatesSupreme Court of the United States · 1908
- American Fruit Growers, Inc. v. Brogdex Co.Supreme Court of the United States · 1931
- Cotton-Tie Co. v. SimmonsSupreme Court of the United States · 1882
11 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Schulte Oil Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1994
- United States v. Armature Rewinding Co.Court of Appeals for the Eighth Circuit · 1942
- Henricksen v. SewardCourt of Appeals for the Ninth Circuit · 1943
- Donald Whattoff and Vernard Whattoff, D/B/A Whattoff Motor Company, a Copartnership v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Masao Hirasuna, Doing Business as Mike's Auto Top Shop & Upholstery Shop v. S. v. McKenney District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
23 more not listed; retrieve them via the Exa API.