Legal Opinion
Technicolor Motion Picture Corp. v. Westover
Court of Appeals for the Ninth Circuit
Decided February 11, 1953No. 13151_1PublishedCited by 10 opinions
1Opinion of the Court
McCORMICK, District Judge.
This is an appeal by Technicolor Motion Picture Corporation, a corporation, from an adverse judgment of the District Court which denied recovery against Harry C. Westover individually and as Collector of Internal Revenue of a manufacturer’s excise tax amounting to $19,495.57 paid by the appellant on September 14, 1944. Appellant is hereinafter also called “Technicolor,” and appellee “Collector.”
The assessment and collection of such tax claimed under Sections 3406(a) (4) and 3444(a) (1), Internal Revenue Code,’ 1 related to the construction and use by Technicolor of…
2Cases cited5 opinions
- Market Co. v. HoffmanSupreme Court of the United States · 1879
- Royal Indemnity Co. v. United StatesSupreme Court of the United States · 1941
- Rollingwood Corp. v. Commissioner of Internal Revenue. Bohannon v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1951
- Chicago Flag & Decorating Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1941
- Warner Bros. Pictures, Inc. v. WestoverDistrict Court, S.D. California · 1947
3Cited by10 opinions
- Estate of Lela Barry Vardell, Deceased, First National Bank in Dallas v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1962
- Strick Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1983
- Boise National Leasing, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1968
- Donald Whattoff and Vernard Whattoff, D/B/A Whattoff Motor Company, a Copartnership v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Certified Stainless Services, Inc., D/B/A West-Mark v. United StatesCourt of Appeals for the Ninth Circuit · 1984
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