Legal Opinion
Certified Stainless Services, Inc., D/B/A West-Mark v. United States
Court of Appeals for the Ninth Circuit
Decided July 10, 1984No. 83-2278PublishedCited by 5 opinions
1Opinion of the Court
SNEED, Circuit Judge:
Certified Stainless Services, Inc. (Certified) appeals from the district court’s summary judgment denying recovery for overpayment of excise taxes assessed under I.R.C. § 4061(a). This appeal concerns the application of the “cost-floor” method of computing a manufacturer’s federal excise tax. Specifically, the question we must decide is whether the excise tax must be computed on the basis of total cost, except to the extent it exceeds the retail price, rather than on 75% of the retail price when the sale was at retail and the total cost of manufacture exceeds 75% of the…
2Cases cited17 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- National Muffler Dealers Assn., Inc. v. United StatesSupreme Court of the United States · 1979
- Dixon v. United StatesSupreme Court of the United States · 1965
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- The Estate of Grace E. Lang, Deceased. Richard E. Lang v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
12 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- In Re Michael Kaplan Morris Kaplan, Debtors. The Internal Revenue Service v. Michael Kaplan Morris Kaplan, in No. 95-5409. In Re Kaplan Building Systems, Inc., Debtor. Internal Revenue Service v. Kaplan Building Systems, Inc., in No. 96-5180Court of Appeals for the Third Circuit · 1997
- Pens. Plan Guide P 23928rCourt of Appeals for the Ninth Circuit · 1996
- Rice v. United StatesDistrict Court, E.D. California · 1993
- Kinnie v. United StatesDistrict Court, E.D. Michigan · 1991
- Internal Revenue Service v. KaplanCourt of Appeals for the Third Circuit · 1997