Legal Opinion
Eastman Kodak Company v. United States
United States Court of Claims
Decided July 19, 1961No. 296-60PublishedCited by 8 opinions
1Opinion of the Court
MADDEN, Judge.
The plaintiff sues for the refund of a part of the manufacturers' excise taxes which it paid when it sold its manufactured products to its dealers during the year*1954. During the latter months of 1954 the plaintiff distributed to its dealers certain advertising materials relating to the products which the dealers had bought from it. The plaintiff asserts that the cost to it of these advertising materials which it furnished, presumably gratis, to its dealers, constituted a price readjustment, analogous to a refund to the dealers of a part of the price they had paid the plaintiff. It…
2Cases cited18 opinions
- Flora v. United StatesSupreme Court of the United States · 1960
- Flora v. United StatesSupreme Court of the United States · 1958
- United States v. AndrewsSupreme Court of the United States · 1938
- Barnett Hollander, of the Will of Lester Field, Deceased v. United StatesCourt of Appeals for the Second Circuit · 1957
- Stow Mfg. Co., Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
13 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Nager Electric Company, Inc. And Keystone Engineering Corporation v. The United StatesUnited States Court of Claims · 1966
- John A. Fletcher, Jr. v. The United StatesUnited States Court of Claims · 1968
- Kellogg-Citizens National Bank of Green Bay, Wisconsin, of the Estate of Joseph B. Holzer, Deceased v. The United StatesUnited States Court of Claims · 1964
- Anton Lorenz and Irene Lorenz v. United StatesUnited States Court of Claims · 1961
- Louis Ancel and Harriet Ancel v. United StatesCourt of Appeals for the Seventh Circuit · 1968
3 more not listed; retrieve them via the Exa API.