Crown Products Co. v. United States
District Court, D. Nebraska
1Opinion of the Court
ROBINSON, Chief Judge.
This is an action instituted by Crown Products Company, a Nebraska corporation with its principal place of business in Nebraska, against the United States of America for the recovery of 'manufacturer’s excise taxes which were allegedly wrongfully collected by the defendant. Jurisdiction arises in this Court by reason of 28 U.S.C.A. § 1346.
The item in controversy is a curved rubber hose manufactured by Crown Products Company [Crown or taxpayer hereafter] for use generally as a conduit for a cooling medium between engine cooling systems and radiators. The hose was…
2Cases cited4 opinions
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- Masao Hirasuna, Doing Business as Mike's Auto Top Shop & Upholstery Shop v. S. v. McKenney District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Durkee-Atwood Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1936
3Cited by7 opinions
- Donald Whattoff and Vernard Whattoff, D/B/A Whattoff Motor Company, a Copartnership v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Marwil Products Co., a Corporation v. The United StatesUnited States Court of Claims · 1969
- Pacific Car and Foundry Company v. United StatesCourt of Appeals for the Ninth Circuit · 1970
- Burruss Land and Lumber Company, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 1972
- Burruss Land & Lumber Co. v. United StatesDistrict Court, W.D. Virginia · 1970
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