Legal Opinion
Fajardo Sugar Growers Ass'n v. United States
District Court, S.D. New York
Decided November 26, 1957PublishedCited by 5 opinions
1Opinion of the Court
THOMAS F. MURPHY, District Judge.
This is an action to recover excise taxes assessed against plaintiff under the Sugar Act of 1937 (7 U.S.C.A. §§ 1100-1183; 26 U.S.C. § 3490 et seq. (1940 ed.)) on sugar manufactured by plaintiff and sold between February and October, 1939.
The Sugar Act of 1937 imposed a tax upon sugar manufactured after September 1, 1937, which was sold for direct consumption. Sugar sold for further refining as distinguished from direct consumption was not subject to tax.
The relevant sections are:
Ҥ 3490. Tax
“(a) Rate. Upon manufactured sugar manufactured in the United States,…
2Cases cited1 opinion
- Fajardo Sugar Growers Ass'n v. United StatesDistrict Court, S.D. New York · 1948
3Cited by5 opinions
- Ned Miller and Frances Miller v. The United States of AmericaCourt of Appeals for the Second Circuit · 1974
- Bertrand v. SavaDistrict Court, S.D. New York · 1982
- W. A. Schemmer Limestone Quarry, Inc. v. United StatesDistrict Court, S.D. Iowa · 1964
- Fajardo Sugar Growers Ass'n v. United StatesCourt of Appeals for the Second Circuit · 1959
- Fajardo Sugar Growers Association v. United StatesCourt of Appeals for the Second Circuit · 1959