Legal Opinion
18th Street Leader Stores, Inc. v. United States
Court of Appeals for the Seventh Circuit
Decided May 3, 1944No. 8344PublishedCited by 22 opinions
1Opinion of the Court
SPARKS, Circuit Judge.
This appeal, like that in New York Handkerchief Co. v. United States, 7 Cir., 142 F.2d 111, is from a judgment dismissing the complaint in an action to recover floor stock taxes paid under the Agricultural Adjustment Act of 1933. The refund was denied in this case on the ground that the claim was a duplicate of an earlier one filed by the same claimant and that Article 302 of Regulations 96, promulgated pursuant to § 903 of the Revenue Act of 1936, permitted only one claim to be filed by any person for refund of floor stock taxes, and also that it was barred by the…
2Cases cited6 opinions
- Samara v. United StatesCourt of Appeals for the Second Circuit · 1942
- B. Altman & Co. v. United StatesUnited States Court of Claims · 1930
- Einson-Freeman Co. v. CorwinCourt of Appeals for the Second Circuit · 1940
- Jaubert Bros. v. United StatesCourt of Appeals for the Fifth Circuit · 1944
- Weiss v. United StatesCourt of Appeals for the Seventh Circuit · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- A. H. Kelson and Nyla C. Kelson v. United StatesCourt of Appeals for the Tenth Circuit · 1974
- In Re: Roger Pransky, Debtor Internal Revenue Service v. Roger PranskyCourt of Appeals for the Third Circuit · 2003
- Southeast Bank of Orlando v. United StatesUnited States Court of Claims · 1982
- Robert J. And Nancy J. Huettl v. United StatesCourt of Appeals for the Ninth Circuit · 1982
- L & H Company, Incorporated v. United StatesCourt of Appeals for the Seventh Circuit · 1992
17 more not listed; retrieve them via the Exa API.