Legal Opinion
United States v. United States Industrial Alcohol Co.
Court of Appeals for the Fourth Circuit
Decided March 29, 1939No. 4361PublishedCited by 7 opinions
1Opinion of the Court
WYCHE, District Judge.
In this action the United States Government seeks to recover from the defendants taxes in the sum of $8,140,514.88, alleged to be due under the Revenue Act of 1926.1
The declaration alleges substantially that during 1929 and 1930, the defendants, United States Industrial Alcohol Company, and its wholly owned subsidiary, United States Industrial Chemical Co., Inc., had industrial alcohol plants and bonded warehouses at Baltimore, Maryland, and were engaged in the business of manufacturing and selling industrial alcohol, and in the course thereof withdrew from bond large…
2Cases cited18 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Sinking-Fund CasesSupreme Court of the United States · 1879
- United States v. One Ford Coupe AutomobileSupreme Court of the United States · 1926
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- Sonzinsky v. United StatesSupreme Court of the United States · 1937
13 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Art Metals Const. Co. v. National Labor Relations BoardCourt of Appeals for the Second Circuit · 1940
- United States v. Atlantic Commission Co.District Court, E.D. North Carolina · 1942
- Goldstein v. MillerDistrict Court, D. Maryland · 1980
- Birdie R. Hudson v. Stuart L. Crenshaw, Collector of Internal Revenue, United States of America for the Eastern District of VirginiaCourt of Appeals for the Fourth Circuit · 1955
- United States v. BornnCourt of Appeals for the Second Circuit · 1939
2 more not listed; retrieve them via the Exa API.