Legal Opinion
The Anderson Company v. United States
Court of Appeals for the Seventh Circuit
Decided August 27, 1971No. 18281_1PublishedCited by 8 opinions
1Opinion of the Court
KILEY, Circuit Judge.
The issue on appeal is whether the district court1 erred in denying the Anderson Company (Company) a refund of $208,668.07 excise tax, paid by the Company part voluntarily and part under deficiency assessments. We find no error and we affirm.
The taxes in suit were imposed by virtue of manufacturer’s excise taxes levied under Section 4061(b) of the Internal Revenue Code of 1954.2 The taxes were imposed upon the Company’s sales of Serviseller cabinets and stands to its wholesalers for the period 1960-1963. The wholesaler, in the sales, purchased either a cabinet or stand or…
2Cases cited6 opinions
- Angelus Milling Co. v. CommissionerSupreme Court of the United States · 1945
- Real Estate - Land Title & Trust Co. v. United StatesSupreme Court of the United States · 1940
- F. W. Fitch Co. v. United StatesSupreme Court of the United States · 1945
- Waterman-Bic Pen Corporation v. United StatesCourt of Appeals for the Second Circuit · 1964
- General Telephone & Electronics Corporation v. The United StatesUnited States Court of Claims · 1966
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3Cited by8 opinions
- Hosking v. CommissionerUnited States Tax Court · 1974
- Richard Martinez v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Fearis v. CommissionerDistrict Court, N.D. Texas · 1982
- Owen D. Austin and Lois C. Austin v. United StatesCourt of Appeals for the Tenth Circuit · 1972
- Tenneco, Inc. v. United StatesUnited States Court of Claims · 1989
3 more not listed; retrieve them via the Exa API.