Legal Opinion
New Consumers Bread Co. v. Commissioner of Internal Revenue
Court of Appeals for the Third Circuit
Decided October 4, 1940No. 7100PublishedCited by 11 opinions
1Opinion of the Court
CLARK, Circuit Judge.
We are being asked to disagree with the dictum of the United States Supreme Court1 *and with the decisions of two other Circuit Courts of Appeal.2 This legitimate, but somewhat drastic, questioning of authority is based on a ground that both should and does appeal to any court — that of manifest injustice. The petitioner-appellant, as its cognomen indicates, is a baking company and in the preparation of the staff of life purchased large quantities of flour from two milling companies. These latter were, of course, subject to the processing taxes of the Agricultural…
2Cases cited6 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Oswald Jaeger Baking Co. v. CommissionerCourt of Appeals for the Seventh Circuit · 1939
- F. & F. LABORATORIES v. Commissioner of Internal Rev.Court of Appeals for the Seventh Circuit · 1939
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3Cited by11 opinions
- People v. H & H PROPERTIESCalifornia Court of Appeal · 1984
- Irving Air Chute Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1944
- Latrobe Brewing Co. v. Comptroller of the TreasuryCourt of Appeals of Maryland · 1963
- Alexander Smith & Sons Carpet Co. v. CommissionerCourt of Appeals for the Second Circuit · 1941
- In re NewlandCourt of Appeals for the Third Circuit · 1940
6 more not listed; retrieve them via the Exa API.