Legal Opinion
Davar Products, Inc. v. United States
District Court, S.D. New York
Decided July 7, 1965PublishedCited by 3 opinions
1Opinion of the Court
LEVET, District Judge.
This is an action for refund of excise taxes in the sum of $5,699.47, plus interest, under 28 U.S.C. § 1346(a) (1). The periods covered were the third and fourth quarters of 1958 and the four quarters of 1959.
The plaintiff is engaged in the importation and sale of housewares and giftwares manufactured in Japan. During the periods in question plaintiff imported and sold certain germanium diode radio receiving sets (Exs. 1-4) manufactured in and imported from Japan. These sets were of three styles: a wrist radio, a rocket radio and a pocket radio.
The questions presented in…
2Cases cited8 opinions
- Automobile Club of Mich. v. CommissionerSupreme Court of the United States · 1957
- Dixon v. United StatesSupreme Court of the United States · 1965
- Helvering v. William Flaccus Oak Leather Co.Supreme Court of the United States · 1941
- South Jersey Sand Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- South Jersey Sand Co. v. CommissionerUnited States Tax Court · 1958
3 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Airwork Service Division v. Director, Division of TaxationNew Jersey Tax Court · 1981
- Puls v. United StatesDistrict Court, N.D. California · 1974
- Audiovox Corp. v. United StatesUnited States Court of International Trade · 1981