Legal Opinion
Weir v. McGrath
District Court, S.D. Ohio
Decided May 21, 1928No. Nos. 289, 290PublishedCited by 3 opinions
1Opinion of the Court
HICKENLOOPER, District Judge.
These two cases are actions brought by the plaintiff against collectors of internal revenue of the United States to recover certain excise taxes claimed to have been erroneously and illegally assessed- and collected from the Air-Friction Carburetor Company for the periods and in the amounts set forth in the several exhibits attached to and made parts of the petitions.
The Air-Friction Carburetor Company manufactures a patented carburetor, and the tax was assessed and collected under color of title 9, § 900, of the Revenue Act of 1918 (40 Stat. 1122), and title 9,…
2Cases cited24 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- United States v. MerriamSupreme Court of the United States · 1923
- Pritchard v. NortonSupreme Court of the United States · 1882
- Wickwire v. ReineckeSupreme Court of the United States · 1927
- Ward v. Board of Commr's of Love Cty.Supreme Court of the United States · 1920
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3Cited by3 opinions
- Bouve v. Twentieth Century-Fox Film CorporationCourt of Appeals for the D.C. Circuit · 1941
- Electric Storage Battery Co. v. McCaughnDistrict Court, E.D. Pennsylvania · 1931
- Halton Tractor Co. v. United StatesDistrict Court, N.D. California · 1956