Legal Opinion
Wm. Filene's Sons Co. v. White
District Court, D. Massachusetts
Decided December 8, 1939No. Nos. 7075, 7076PublishedCited by 1 opinion
1Opinion of the Court
SWEENEY, District Judge.
These are two actions to recover excise taxes alleged to have been improperly collected and retained by the defendant. All payments, returns, claims for refund and *415other action prerequisite to this suit have been duly made and filed in due season, and the proper time has elapsed after the filing of such claims to enable the plaintiff to sue. Since both actions are identical (except for the commodities taxed) they will be treated as one.. The defendant admits that the plaintiff was not liable under the taxing statute (Revenue Act of 1932, § 603,26 U.S.C.A. following…
2Cases cited7 opinions
- Anniston Manufacturing Co. v. DavisSupreme Court of the United States · 1937
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- New York Life Ins. v. AndersonCourt of Appeals for the Second Circuit · 1920
- Howbert v. NorrisCourt of Appeals for the Tenth Circuit · 1934
- Duradene Co. v. MagruderDistrict Court, D. Maryland · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Worthington Pump & Machinery Corp. v. United StatesUnited States Court of Claims · 1954