Legal Opinion
Herren v. United States
District Court, S.D. Texas
Decided August 18, 1970No. Civ. A. 68-G-82PublishedCited by 14 opinions
1Opinion of the Court
MEMORANDUM OPINION
NOEL, District Judge.
Plaintiff brought this action for refund of manufacturers excise tax assessed and paid with respect to certain articles he produced from October 1, 1965, to June 30, 1967. The Government contends that the articles are subject to the tax imposed on automobile parts and accessories by § 4061(b) (1) of the Internal Revenue Code of 1954 (hereinafter cited as “the Code” or by section number only). Plaintiff contends that the articles are not subject to such tax, or alternatively that they fall within the exemption prescribed in § 4063(a) (1).
In the…
2Cases cited23 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- United States v. CorrellSupreme Court of the United States · 1967
- United States v. FisherSupreme Court of the United States · 1805
- Malat v. RiddellSupreme Court of the United States · 1966
- United States v. DickersonSupreme Court of the United States · 1940
18 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Luben Industries, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1983
- Amchem Products, Inc. v. Gaf Corporation and Douglas M. Costle, Administrator, Environmental Protection AgencyCourt of Appeals for the Fifth Circuit · 1979
- Henry J. Herren v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- 20th Century Manufacturing Company v. The United StatesUnited States Court of Claims · 1971
- United States v. LampDistrict Court, W.D. Texas · 1985
9 more not listed; retrieve them via the Exa API.