Legal Opinion
Schenley Distillers, Inc., and Joseph S. Finch and Company v. United States
Court of Appeals for the Third Circuit
Decided May 8, 1958No. 12409PublishedCited by 16 opinions
1Opinion of the Court
GOODRICH, Circuit Judge.
This appeal is from a judgment of the District Court for the Western District of Pennsylvania dismissing a complaint by the plaintiffs to recover certain distilled spirits taxes paid by them, W.D.Pa. 1957, 153 F.Supp. 898. There are two reasons set forth for claiming the refund. One is that the tax is a direct one which was not apportioned. The other is that the imposition of the tax violated due process of law. Both of these reasons are grounded in part upon the operation of what is called the “force-out” provision.
Since the complaint was dismissed because the court…
2Cases cited8 opinions
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
- Milliken v. United StatesSupreme Court of the United States · 1931
- Nicol v. AmesSupreme Court of the United States · 1899
- Wilgard Realty Co. v. Commissioner of Internal Rev.Court of Appeals for the Second Circuit · 1942
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- State v. GarzaNebraska Supreme Court · 1993
- McCoy v. Lincoln Intermediate Unit No. 12Commonwealth Court of Pennsylvania · 1978
- Brown-Forman Corp. v. CommissionerUnited States Tax Court · 1990
- John Henry Shoffeitt v. United StatesCourt of Appeals for the Fifth Circuit · 1969
- Penn Mutual Indemnity Co. v. CommissionerCourt of Appeals for the Third Circuit · 1960
11 more not listed; retrieve them via the Exa API.