Legal Opinion
United States v. Safety Car Heating & Lighting Co.
Supreme Court of the United States
Decided January 6, 1936No. Nos. 75 and 76PublishedCited by 192 opinions
1Opinion of the CourtJustice Cabdozo
The respondent claims a refund of income taxes under the Revenue Act of 1926. The petitioner in one of the cases (No. 75) is the United States, a defendant in the court below. The petitioner in the other (No. 76) is the Collector of Internal Revenue- for the Fifth District cif New Jersey.
Since 1907, the taxpayer, respondent, has been the owner of the Creveling patent for an improvement in the electric lighting equipment of railway passenger cars. It brought suit in 1912 against the United States Light & Heating Company to restrain an infringement of the patent, and for an accounting of…
2Cases cited24 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Lucas v. American Code Co.Supreme Court of the United States · 1930
- Towne v. EisnerSupreme Court of the United States · 1918
- Doyle v. Mitchell Brothers Co.Supreme Court of the United States · 1918
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3Cited by192 opinions
- Hassett v. WelchSupreme Court of the United States · 1938
- Rutkin v. United StatesSupreme Court of the United States · 1952
- Hort v. CommissionerSupreme Court of the United States · 1941
- Raytheon Production Corp. v. Commissioner of Int. Rev.Court of Appeals for the First Circuit · 1944
- People v. Hawkins; People v. ScherfMichigan Supreme Court · 2003
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