Legal Opinion
R. J. Reynolds Tobacco Co. v. Robertson
Court of Appeals for the Fourth Circuit
Decided January 4, 1938No. 4201PublishedCited by 7 opinions
1Opinion of the Court
SOPER, Circuit Judge.
The R. J. Reynolds Tobacco Company sues to recover from the collector of internal revenue federal taxes paid under protest on certain cigarettes and tobacco products manufactured by it at Winston-Salem, N. C. The goods were delivered on April 5, 1934, from its factory to a common carrier for transportation to the port of Norfolk and thence to foreign purchasers. After the goods had left the factory and were in the course of transportation, they, were stolen near the city of Roanoke Rapids, N. C., by bandits and have never been recovered. As the goods were intended for…
2Cases cited6 opinions
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
- Cornell v. CoyneSupreme Court of the United States · 1904
- A. G. Spalding & Bros. v. EdwardsSupreme Court of the United States · 1923
- Liggett & Myers Tobacco Co. v. United StatesSupreme Court of the United States · 1937
- R. J. Reynolds Tobacco Co. v. RobertsonCourt of Appeals for the Fourth Circuit · 1936
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Lucky Lager Brewing Co. v. CommissionerUnited States Tax Court · 1956
- Rogan v. ConternoCourt of Appeals for the Ninth Circuit · 1942
- Philip Morris, Inc. v. Secretario de Hacienda de Puerto RicoSupreme Court of Puerto Rico · 1977
- In Re Marine Wholesale & Warehouse Co. v. United States of AmericaDistrict Court, C.D. California · 2026
- Lucky Lager Brewing Co. v. CommissionerUnited States Tax Court · 1956
2 more not listed; retrieve them via the Exa API.