Legal Opinion
United States v. Marvin Redmond, D/B/A Redmond's Jewelers
Court of Appeals for the Sixth Circuit
Decided February 27, 1964No. 15183_1PublishedCited by 5 opinions
1Opinion of the Court
O’SULLIVAN, Circuit Judge.
Appellant, United States of America, plaintiff in the District Court, asks reversal of a judgment there entered for defendant in the government’s suit against defendant-appellee, Marvin Redmond d/b/a Redmond Jewelers to recover excise taxes claimed to be owing upon sales of jewelry by defendant. The single question involved is whether articles of jewelry, sold in large quantities to industrial customers at prices substantially below retail prices were “sold at retail” within the meaning of § 4001 of Internal Revenue Code of 1954 (26 U.S.C.A. § 4001) and of parallel §…
2Cases cited11 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- Crane v. CommissionerSupreme Court of the United States · 1947
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Addison v. Holly Hill Fruit Products, Inc.Supreme Court of the United States · 1944
- Roland Electrical Co. v. WallingSupreme Court of the United States · 1946
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3Cited by5 opinions
- Minnesota Mining and Manufacturing Company v. Norton Company, Studebaker-Packard Corporation, and Hadco CorporationCourt of Appeals for the Sixth Circuit · 1966
- Estado Libre Asociado v. Frigorífico y Almacén del Turabo, Inc.Supreme Court of Puerto Rico · 2001
- United States v. H. M. Branson Distributing Co.Court of Appeals for the Sixth Circuit · 1968
- E.L.A. De P.R., Etc. v. Frigorifico Y Almacen Del Turabo, Inc., Etc.Supreme Court of Puerto Rico · 2001
- United States v. H. M. Branson Distributing CompanyCourt of Appeals for the Sixth Circuit · 1968