Legal Opinion
Higgins Mfg. Co. v. Page
District Court, D. Rhode Island
Decided July 18, 1927No. 270PublishedCited by 12 opinions
1Opinion of the Court
LOWELL, District Judge.
This bill in equity was brought to restrain the collector of internal revenue for the district of Rhode Island from collecting a tax, alleged to be due under an act of Congress relating to oleomargarine, on “Higgins’ Nut Product.” The defendant filed a motion to dismiss.
In the year 1922 the defendant notified the plaintiff that he was going to collect a tax on the product known as “Nut-Z-AU,” after all of it which had then been made had been exhausted. The plaintiff paid the tax on a small quantity of this compound, and sued to get it back. Judge Brown in a very careful…
2Cases cited8 opinions
- Hill v. WallaceSupreme Court of the United States · 1922
- Snyder v. MarksSupreme Court of the United States · 1883
- Graham v. Du PontSupreme Court of the United States · 1923
- Bailey, Collector of Internal Revenue v. GeorgeSupreme Court of the United States · 1922
- Dodge v. BradySupreme Court of the United States · 1916
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Huston v. Iowa Soap Co.Court of Appeals for the Eighth Circuit · 1936
- Martin v. AndrewsCourt of Appeals for the Ninth Circuit · 1956
- Miller v. Standard Nut Margarine Co. of FloridaCourt of Appeals for the Fifth Circuit · 1931
- Stafford Mills v. WhiteDistrict Court, D. Massachusetts · 1930
- Martin v. AndrewsCourt of Appeals for the Ninth Circuit · 1956
7 more not listed; retrieve them via the Exa API.