Legal Opinion
E. Albrecht & Son, Inc. v. Landy
District Court, D. Minnesota
Decided April 19, 1939No. 2953PublishedCited by 3 opinions
1Opinion of the Court
SULLIVAN, District Judge.
This suit is brought to recover payments of excise taxes alleged to have been erroneously exacted under Section 604 of the Revenue Act of 1932, 26 U.S.C.A. end of c. 20.
The plaintiff and its predecessors in interest, for approximately seventy-seven years prior to June 20, 1932, were engaged in manufacturing and selling articles made of fur. Plaintiff’s sales during said period of time were divided into the following branches:(a) As a manufacturer;(b) At wholesale;(c) At retail;(aa) Through retail stores in St. Paul and Minneapolis, Minnesota;(bb) Through mail orders…
2Cases cited37 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Gregory v. HelveringSupreme Court of the United States · 1935
- United States v. AndersonSupreme Court of the United States · 1926
- Cannon Manufacturing Co. v. Cudahy Packing Co.Supreme Court of the United States · 1925
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
32 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- Mehrlust v. HigginsDistrict Court, S.D. New York · 1939