Legal Opinion
Colgate-Palmolive-Peet Co. v. United States
District Court, D. Delaware
Decided March 20, 1941No. 2, Civ. A. No. 58PublishedCited by 2 opinions
1Opinion of the Court
NIELDS, District Judge.
These suits are for the recovery of internal revenue taxes alleged to have been illegally assessed and collected, together with interest. The suits are based on Sec. 24, Par. 20 of the Judicial'Code, as amended. 28 U.S.C.A. § 41 (20).
The subject of the tax is the processing or use of cocoanut oil, palm oil, palm kernel oil and sunflower seed oil, hereinafter referred to as “oils”. Cocoanut oil is made from products grown in the Philippine Islands. This tax is imposed by section 602%, c. 277, of the Revenue Act of 1934, 48 Stat. 680, 26 U.S.C.A. Int.Rev. Acts, page 778.
In…
2Cases cited6 opinions
- Brewster v. GageSupreme Court of the United States · 1930
- Hassett v. WelchSupreme Court of the United States · 1938
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- Massachusetts Mutual Life Insurance v. United StatesSupreme Court of the United States · 1933
- Merriman v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1931
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3Cited by2 opinions
- Rockton & Rion Ry. v. DavisCourt of Appeals for the Fourth Circuit · 1946
- Colgate-Palmolive-Peet Co. v. United StatesCourt of Appeals for the Third Circuit · 1942