Legal Opinion
McMartin Industries, Inc. v. Richard P. Vinal, District Director of Internal Revenue, and United States of America, Intervenor-Appellant
Court of Appeals for the Eighth Circuit
Decided April 26, 1971No. 20086PublishedCited by 15 opinions
1Opinion of the Court
HEANEY, Circuit Judge.
The sole question on this appeal is whether Subsidiary Communications Authorization multiplex radio receivers, manufactured by McMartin, were subject to the ten percent manufacturers’ excise tax imposed on radio receiving sets by 26 U.S.C. § 4141 (1964 ed.). 1 The trial court held that the S.C.A. receivers were exempt from the tax as communication equipment of the type used in commercial installations under 26 U.S.C. § 4143 (1964 ed.). 2 We agree with the trial court for the reasons stated in its opinion. McMartin Industries v. Vinal, 301 F.Supp. 749 (D.Neb.1969).
The…
2Cases cited6 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. George Howard Hall and Ruth HallCourt of Appeals for the Eighth Circuit · 1968
- Harper Oil Company, a Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1970
- McMartin Industries v. VinalDistrict Court, D. Nebraska · 1969
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Propstra v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- North Dakota State University, an Agency of the State of North Dakota, Appellee v. United States of America, Appellant/ Cross-AppelleeCourt of Appeals for the Eighth Circuit · 2001
- Carle Foundation, an Illinois Not for Profit Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1980
- Investment Annuity, Inc. v. BlumenthalDistrict Court, District of Columbia · 1977
- World Service Life Insurance Company, as Corporate Successor to Stockman National Life Insurance Company v. United StatesCourt of Appeals for the Eighth Circuit · 1973
10 more not listed; retrieve them via the Exa API.