Legal Opinion
Edward H. Ellis & Sons, Inc. v. United States
Court of Appeals for the Third Circuit
Decided March 13, 1951No. 10364PublishedCited by 9 opinions
1Opinion of the Court
McLaughlin, circuit judge.
On cross motions for summary judgment the court below decided that the taxpayer was entitled to recover transportation taxes-assessed under Section 3475 of the Internal Revenue Code, as added by Section 620(a) of the Revenue Act of 1942, Chapter 619, 56 Stat. 798, 979, 26 U.S.C. 1946 ed., § 3475. The Government appeals.
During the period with which we are here concerned, the pertinent portion of the taxing statute read: “(a) Tax. — There ■shall be imposed upon the amount paid within the United States after the effective ■date of this section for the transportation, on…
2Cases cited11 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Shwab v. DoyleSupreme Court of the United States · 1922
- Bridge Auto Renting Corporation v. PedrickCourt of Appeals for the Second Circuit · 1949
- Getchell Mine, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1950
- John J. Casale, Inc. v. United StatesUnited States Court of Claims · 1949
6 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Morgan v. CommissionerUnited States Tax Court · 1959
- Smith v. United StatesDistrict Court, N.D. Florida · 1953
- Edward Hines Lumber Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1957
- Kerns v. United StatesCourt of Appeals for the Fourth Circuit · 1953
- Castle Shannon Coal Corp. v. United StatesDistrict Court, W.D. Pennsylvania · 1951
4 more not listed; retrieve them via the Exa API.