Legal Opinion
Anniston Manufacturing Co. v. Davis
Supreme Court of the United States
Decided May 17, 1937No. 667PublishedCited by 281 opinions
1Opinion of the CourtChief Justice Hughes
Petitioner brought this suit on November 22, 1935, against the Collector of Internal Revenue to recover the amounts paid as cotton “processing” taxes (first cause of action) and as cotton “floor stock” taxes (second cause of action) under the Agricultural Adjustment Act of 1933. 48 Stat. 31, 35, 40. Petitioner alleged the unconstitutionality of the statute imposing the tax (United States v. Butler, 297 U. S. 1) and that claim for refund had been rejected by the Commissioner of Internal Revenue on August 16, 1935. After the enactment of Title VII of the Revenue Act of 1936, §§ 901-917 (49…
2Cases cited17 opinions
- Ashwander v. Tennessee Valley AuthoritySupreme Court of the United States · 1936
- United States v. ButlerSupreme Court of the United States · 1936
- Morgan v. United StatesSupreme Court of the United States · 1936
- Panama Railroad v. JohnsonSupreme Court of the United States · 1924
- Interstate Commerce Commission v. Louisville & Nashville RailroadSupreme Court of the United States · 1913
12 more not listed; retrieve them via the Exa API.
3Cited by281 opinions
- Screws v. United StatesSupreme Court of the United States · 1945
- Yakus v. United StatesSupreme Court of the United States · 1944
- Myers v. Bethlehem Shipbuilding Corp.Supreme Court of the United States · 1938
- Flemming v. NestorSupreme Court of the United States · 1960
- Greene v. McElroySupreme Court of the United States · 1959
276 more not listed; retrieve them via the Exa API.