Legal Opinion
Tandy Leather Company v. United States
Court of Appeals for the Fifth Circuit
Decided July 27, 1965No. 21850_1PublishedCited by 16 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge:
This is an appeal from the decision and judgment of the United States District Court for the Northern District of Texas, in a suit involving excise taxes.
Appellants sued for a refund of excise taxes collected on the retail sales of their leathercraft kits. These kits contain pre-cut leather pieces, loose zippers, snaps, belting, fasteners, and other parts, along with printed instructions on how to assemble them and finish particular desired items. It is not disputed that the lacing and glue are omitted for these legitimate business reasons: that customer preferences…
2Cases cited6 opinions
- Gould v. GouldSupreme Court of the United States · 1917
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- United States v. MerriamSupreme Court of the United States · 1923
- Koshland v. HelveringSupreme Court of the United States · 1936
- United States v. Bennett (Two Cases). Finch v. Arnold, Acting Collector of Internal Revenue (Two Cases). Birkbeck v. Thomas. Ritchie v. ThomasCourt of Appeals for the Fifth Circuit · 1951
1 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Russell v. United StatesDistrict Court, N.D. Illinois · 1966
- Lincoln Savings and Loan Association v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1970
- MacEy Jewelry Corporation v. United StatesCourt of Appeals for the Fifth Circuit · 1967
- Herren v. United StatesDistrict Court, S.D. Texas · 1970
- Royal Caribbean Cruises, Ltd. v. United StatesCourt of Appeals for the Eleventh Circuit · 1997
11 more not listed; retrieve them via the Exa API.