Legal Opinion
Cloister Printing Corporation v. United States
Court of Appeals for the Second Circuit
Decided December 5, 1938No. 49PublishedCited by 7 opinions
1Opinion of the Court
MANTON, Circuit Judge.
Appellant sues to recover moneys paid .for taxes in compromise of an assessment made against it under § 609 of the Revenue Act of 1932, 47 Stat. 264, ch. 209, 26 U.S.C.A. following § 1481. The Revenue Act imposes a tax on articles sold by a manufacturer, producer or importer of games or parts of games or articles commonly or commercially known as sporting goods. Appellant is said to be a manu facturer of jig saw picture puzzles, which it sold in 1933. Appellant claims that the R. M. Sales Corporation and not it was the manufacturer and that therefore it was not liable…
2Cases cited11 opinions
- Stone v. WhiteSupreme Court of the United States · 1937
- George Moore Ice Cream Co. v. RoseSupreme Court of the United States · 1933
- White v. AronsonSupreme Court of the United States · 1937
- Staten Island Hygeia Ice & Cold Storage Co. v. United StatesCourt of Appeals for the Second Circuit · 1936
- Clift & Goodrich, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1932
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- United States v. Halton Tractor Company, Inc., a Corporation, and Wes Durston, Inc., a CorporationCourt of Appeals for the Ninth Circuit · 1958
- United States v. Wyle (In re Pacific Far East Lines, Inc.)Court of Appeals for the Ninth Circuit · 1989
- In Re Pacific Far East Lines, Inc.Court of Appeals for the Ninth Circuit · 1989
- In the Matter of Pittsburgh Railways Company, Debtor, United States of AmericaCourt of Appeals for the Third Circuit · 1958
- Phelps v. United StatesCourt of Appeals for the Second Circuit · 1939
2 more not listed; retrieve them via the Exa API.