Legal Opinion
Air-Way Electric Appliance Corporation v. Guitteau
Court of Appeals for the Sixth Circuit
Decided October 16, 1941No. 8740PublishedCited by 10 opinions
1Opinion of the Court
SIMONS, Circuit Judge.
The appeal is from a judgment of the District Court upon the suit of the appellant for refund of income taxes allegedly overpaid for the years 1927 and 1928. The appellant is aggrieved at the inadequacy of the judgment due to the rejection of its claims for refund in the amounts of $15,-179.70, allegedly overpaid for 1927, and $22,341.15 overpaid for 1928.
The taxpayer is a manufacturer of vacuum cleaners, parts and accessories therefor. Its marketing system consisted of the appointment of distributors throughout the country who in turn entered into arrangements with…
2Cases cited14 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- Brown v. HelveringSupreme Court of the United States · 1934
- Helvering v. F. & R. Lazarus & Co.Supreme Court of the United States · 1939
- Standard Fashion Co. v. Magrane-Houston Co.Supreme Court of the United States · 1922
- American National Co. v. United StatesSupreme Court of the United States · 1927
9 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Ohmer Register Co. v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1942
- W. S. Badcock Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1974
- Clay Sewer Pipe Ass'n v. Com'r of Internal RevenueCourt of Appeals for the Third Circuit · 1943
- Western Casualty & Surety Co. v. CommissionerUnited States Tax Court · 1976
- Great Commonwealth Life Insurance Co. v. United StatesCourt of Appeals for the Fifth Circuit · 1974
5 more not listed; retrieve them via the Exa API.