Legal Opinion
Edward Hines Lumber Co. v. United States
Court of Appeals for the Seventh Circuit
Decided January 4, 1957No. 11788_1PublishedCited by 4 opinions
1Opinion of the Court
SWAIM, Circuit Judge.
The plaintiff, Edward Hines Lumber Co., brought this action to recover from the United States of America the sum of $5,860.43, which the plaintiff contends was illegally assessed and collected from it as transportation tax under Section 3475 of the Internal Revenue Code of 1939, as amended. 56 Stat. 979 (1942), as amended, 26 U.S.C.A. § 3475.
Subsection (a) of Section 3475 provides :
“(a) Tax. There shall be imposed upon the amount paid within * * * the United States for transportation of property by rail, motor vehicle, water, or air from one point in the United States to…
2Cases cited9 opinions
- Masonite Corp. v. Fly, Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
- Bridge Auto Renting Corporation v. PedrickCourt of Appeals for the Second Circuit · 1949
- Getchell Mine, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1950
- John J. Casale, Inc. v. United StatesUnited States Court of Claims · 1949
- Edward H. Ellis & Sons, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1951
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3Cited by4 opinions
- Consolidated Engineering Co. v. United StatesDistrict Court, D. Maryland · 1962
- Associated Dry Goods Corp. v. United StatesCourt of Appeals for the Second Circuit · 1965
- Associated Dry Goods Corp. v. United StatesDistrict Court, D. Maryland · 1961
- Associated Dry Goods Corporation, J. N. Adam & Co, Division v. United States of America, Associated Dry Goods Corporation, the William Hengerer Company Division v. United States of America, L. L. Berger, Inc. v. United States of America, Adam, Meldrum & Anderson Co., Inc. v. United States of America, Hens & Kelly, Inc. v. United StatesCourt of Appeals for the Second Circuit · 1965