Carbon Steel Co. v. Lewellyn
Supreme Court of the United States
CERTIORARI TO THE CIRCUIT COURT OP APPEALS POR THE THIRD CIRCUIT. The case is stated in the opinion.
1Opinion of the CourtJustice McKenna
Petitioner brought this action against Lewellyn who is Collector of Internal. Revenue for the 23rd District of Pennsylvania, to recover the sum of $271,062.62 with interest from December 29, 1917, paid to him, under a demand made by him, as Collector, for an excise tax assessed under § 301 of Title III of the Act of September 8, 1916, c. 463, 39 Stat. 780, known as Munitions Manufacturer’s Tax.
Petitioner made a verified return under protest, reciting its belief that the tax should be abated for the following reasons: (1) Petitioner did not manufacture munitions; (2) Ahe .munitions taxed were…
2Cited by32 opinions
- Welch v. HenrySupreme Court of the United States · 1938
- Suzy's Zoo (R) v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2001
- Dayton Bronze Bearing Co. v. GilliganCourt of Appeals for the Sixth Circuit · 1922
- Security First Nat'l Bank v. CommissionerUnited States Board of Tax Appeals · 1933
- United States v. Armature Exchange, Inc.Court of Appeals for the Ninth Circuit · 1941
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