Legal Opinion
Donald Whattoff and Vernard Whattoff, D/B/A Whattoff Motor Company, a Copartnership v. United States
Court of Appeals for the Eighth Circuit
Decided February 4, 1966No. 17888PublishedCited by 16 opinions
1Opinion of the Court
MEHAFFY, Circuit Judge.
This appeal is from taxpayers’ action against the United States for recovery of manufacturer’s excise tax alleged to have been illegally assessed and collected. The Government counterclaimed for the same type taxes for prior years.
After hearing the case on stipulated facts, the District Court dismissed taxpayers’ complaint and sustained the Government's counterclaims. We affirm.
Taxpayers, a copartnership in Ames, Iowa, operated a franchised Studebaker dealership and a complete repair shop. In 1953, taxpayers ventured into the modification of Studebaker trucks,…
2Cases cited16 opinions
- Federal Crop Ins. Corp. v. MerrillSupreme Court of the United States · 1947
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Maryland Casualty Co. v. United StatesSupreme Court of the United States · 1920
- National Lead Co. v. United StatesSupreme Court of the United States · 1920
11 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- The Brook, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Strick Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1983
- Kordick Plumbing and Heating Company v. SarconeSupreme Court of Iowa · 1971
- American Casualty Company of Reading, Pennsylvania v. Thomas T. Irvin, as Trustee, Etc.Court of Appeals for the Fifth Circuit · 1970
- Brown v. BatesDistrict Court, N.D. Ohio · 1973
11 more not listed; retrieve them via the Exa API.