Legal Opinion
Cory Corp. v. Sauber
Supreme Court of the United States
Decided June 20, 1960No. 436PublishedCited by 17 opinions
1Per curiam
This suit was instituted by petitioners in the District Court for a refund of excise taxes collected on the sales of two air-conditioning units sold in 1954 and 1955. Section 3405 (c) of the Internal Revenue Code of 1939, 26 *710U. S. C. (1952 ed.) §3405 (c), placed a 10% tax on" [s] elf-contained air-conditioning units.” 1 Section 3450 gave the Commissioner, with the approval of the Secretary, power to prescribe needful rules and regulations for the enforcement of the provisions relating to such taxes. Pursuant to this power, the Commissioner published revenue rulings in 1948 2 and in 19543…
2Cases cited4 opinions
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- Cory Corporation and Mitchell Manufacturing Company, Delaware Corporations v. Ernest J. SauberCourt of Appeals for the Seventh Circuit · 1959
- Cory Corporation and Mitchell Manufacturing Company, Delaware Corporations v. Ernest J. SauberCourt of Appeals for the Seventh Circuit · 1959
3Cited by17 opinions
- International Business MacHines Corporation v. The United StatesUnited States Court of Claims · 1965
- Sylvia H. Thompson v. Clark M. Clifford, as Secretary of DefenseCourt of Appeals for the D.C. Circuit · 1968
- Williams v. DandridgeDistrict Court, D. Maryland · 1969
- People Ex Rel. Watson v. House of VisionIllinois Supreme Court · 1974
- United Air Lines, Inc. v. MahinIllinois Supreme Court · 1971
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