Legal Opinion
John J. Casale, Inc. v. Pedrick
District Court, S.D. New York
Decided June 24, 1947PublishedCited by 8 opinions
1Opinion of the Court
BONDY, District Judge.
Plaintiff brought this suit in equity to enjoin defendant from assessing against it tax penalties for failure to comply with the provisions of Section 620(a) of the Revenue Act of 1942, 26 U.S.C.A.Int.Rev. Code, § 3475.
This section imposes a tax equal to three per cent, of the amount paid to a person engaged in the business of trans*849porting property for hire by motor vehicle on the person making such payment, to be collected by the person receiving such payment, who is required to register with the collector and monthly to make a return and pay the taxes so collected to…
2Cases cited16 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Miller v. Standard Nut Margarine Co. of Fla.Supreme Court of the United States · 1932
- Lipke v. LedererSupreme Court of the United States · 1922
- Allen v. Regents of the University SystemSupreme Court of the United States · 1938
- Regal Drug Corp. v. WardellSupreme Court of the United States · 1922
11 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- duPont Glore Forgan Inc. v. American Telephone & Telegraph Co.District Court, S.D. New York · 1977
- Stern & Co. v. State Loan and Finance CorporationDistrict Court, D. Delaware · 1962
- Martin v. AndrewsCourt of Appeals for the Ninth Circuit · 1956
- Kergil v. Central Oregon Fir Supply Co.Oregon Supreme Court · 1958
- Headley v. KnoxDistrict Court, D. Minnesota · 1955
3 more not listed; retrieve them via the Exa API.