Legal Opinion
United States v. H. H. Keeton, Sr., Trading and Doing Business as Virginia Auto Top Company
Court of Appeals for the Fourth Circuit
Decided November 8, 1956No. 7282_1PublishedCited by 11 opinions
1Opinion of the Court
FAHY, Circuit Judge.
Appellee taxpayer 1 sued the United States in the District Court for the Eastern District of Virginia to recover the amount of certain excise taxes he had paid on an assessment under section 3403(c) of the Internal Revenue Code of 1939, 53 Stat. 410, as amended, 26 U.S.C. •§ 3403 (1952). 2 The court gave judgment for the taxpayer and the United .States appeals.
The taxes were levied on the theory that taxpayer was a manufacturer 3 who sold automobile accessories, namely, automobile seat covers, and thus came within the excise tax imposed by section 3403(c). Footnote 2,…
2Cases cited5 opinions
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- Fides, AG v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1943
- John J. Roche Co. v. EatonDistrict Court, D. Connecticut · 1926
- Hirasuna v. McKenneyDistrict Court, D. Hawaii · 1955
3Cited by11 opinions
- Arthur Wolinsky v. United StatesCourt of Appeals for the Second Circuit · 1959
- Martin's Auto Trimming, Inc., a Corporation v. Robert A. Riddell, Director of Internal Revenue Service and United States of AmericaCourt of Appeals for the Ninth Circuit · 1960
- Budge Manufacturing Co., Inc. v. United StatesCourt of Appeals for the Third Circuit · 1960
- Donald Whattoff and Vernard Whattoff, D/B/A Whattoff Motor Company, a Copartnership v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Masao Hirasuna, Doing Business as Mike's Auto Top Shop & Upholstery Shop v. S. v. McKenney District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
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