Legal Opinion
Edwin Cigar Co. v. Higgins
District Court, S.D. New York
Decided December 18, 1936PublishedCited by 2 opinions
1Opinion of the Court
MANDELBAUM, District Judge.
The plaintiffs, in this action at law, seek the recovery of processing taxes paid pursuant to assessment under the Agricultural Adjustment Act of May 12, 1933, as amended (title 7 U.S.C.A. § 601 et seq.).
The defendant moves for an order dismissing the complaint, urging that this court has no jurisdiction over the subject-matter of this action.
In the complaint it is alleged that the plaintiffs are engaged in the business of purchasing and selling tobacco and in manufacturing, selling, and distributing cigars;, that they are closely affiliated in business and have a…
2Cases cited24 opinions
- Crowell v. BensonSupreme Court of the United States · 1932
- Kline v. Burke Construction Co.Supreme Court of the United States · 1922
- Phillips v. CommissionerSupreme Court of the United States · 1931
- Old Colony Trust Co. v. CommissionerSupreme Court of the United States · 1929
- United States v. ButlerSupreme Court of the United States · 1936
19 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Adams v. JackelDistrict Court, E.D. New York · 1963
- United States ex rel. Rodriguez v. Weekly Publications, Inc.District Court, S.D. New York · 1944