Legal Opinion

Worth Brothers Co. v. Lederer

Supreme Court of the United States

Decided March 1, 1920No. 525PublishedCited by 14 opinions

CERTIORARI TO THE CIRCUIT COURT OP APPEALS POR THE THIRD CIRCUIT. The case is stated in the opinion;

1Opinion of the CourtJustice McKenna

This writ is directed to the judgment of the Circuit Court of Appeals affirming a judgment of the District-Court for Lederer, to whom we shall refer as the Collector, in an action by petitioner to recover from him the sum of $74,857.07 exacted as a. tax under § 301 of the Munitions Manufactures Tax Act of September 8, 1916, 39 Stat. 780, and paid by petitioner under protest.

A detail of the imposition of the tax and the protest of its payment are unnecessary to give. The other facts were stipulated and it appears from the stipulation that during the taxable year 1916 petitioner made the steel…

2Cited by14 opinions

  1. Dayton Bronze Bearing Co. v. GilliganCourt of Appeals for the Sixth Circuit · 1922
  2. Malley v. HowardCourt of Appeals for the First Circuit · 1922
  3. Dayton Brass Castings Co. v. GilliganCourt of Appeals for the Sixth Circuit · 1921
  4. Edison Storage Battery Co. v. United StatesUnited States Court of Claims · 1929
  5. Malley v. Walter Baker & Co.Court of Appeals for the First Circuit · 1922

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