Legal Opinion
Edwin Cigar Co. v. Higgins
District Court, S.D. New York
Decided May 19, 1936PublishedCited by 2 opinions
1Opinion of the Court
HULBERT, District Judge.
Plaintiffs sue for the recovery of processing taxes paid pursuant to assessment under the Agricultural Adjustment Act 1933 (see 7 U.S.C.A. § 601 et seq.).
The ’ complaint, which was filed February 27, 1936, appears to be based on Revised Statutes, § 3226 (title 26 U.S.C.A. §§ 1672-1673), and alleges: That the taxes in question were assessed by the Secretary of Agriculture on the manufacture or processing of tobacco; that they were paid to the defendant, both assessment and payment having been prior to August 1, 1935; that because of the nature of the business, the…
2Cases cited11 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- United States v. Felt & Tarrant Manufacturing Co.Supreme Court of the United States · 1931
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Rickert Rice Mills, Inc. v. FontenotSupreme Court of the United States · 1936
- Gold Medal Foods, Inc. v. LandyDistrict Court, D. Minnesota · 1935
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Edwin Cigar Co. v. HigginsDistrict Court, S.D. New York · 1936
- Voiello v. HoeyDistrict Court, S.D. New York · 1936