Legal Opinion
American Chain Co. v. Hartford-Connecticut Trust Co.
District Court, D. Connecticut
Decided July 29, 1931No. Nos. 3360, 3371, 3421PublishedCited by 3 opinions
1Opinion of the Court
THOMAS, District Judge.
These three separate actions at law, which have been consolidated, were brought against the collector of internal revenue to recover, in each instance, a manufacturer’s excise tax assessed against and collected from the plaintiff, upon the sales of Weed tire chains during the period July 1, 1922, to December 31, 1924. The cases are identical as to the pleadings and differ only as to the amounts alleged to be dtie and the taxable period. The suits are numbered 3360, 3371, and 3421. The claim of the plaintiff is for the award of judgments for $329,250, $172,470.36, and…
2Cases cited7 opinions
- United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
- Universal Battery Co. v. United States and Four Other CasesSupreme Court of the United States · 1930
- Universal Battery Co. v. United StatesSupreme Court of the United States · 1930
- Magone v. WiedererSupreme Court of the United States · 1895
- American-La France Fire Engine Co. v. RiordanCourt of Appeals for the Second Circuit · 1925
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3Cited by3 opinions
- Durkee-Atwood Co. v. WillcutsCourt of Appeals for the Eighth Circuit · 1936
- Acme-Evans Co. v. SmithDistrict Court, S.D. Indiana · 1936
- American Chain Co. v. Hartford-Connecticut Trust Co.Court of Appeals for the Second Circuit · 1936