Malley v. Walter Baker & Co.
Court of Appeals for the First Circuit
In Error to the District Court of the United States for the District of Massachusetts; James M. Morton, Judge. Action at law by Walter Baker & Co., Limited, against John F. Malley, formerly Collector of Internal Revenue, to recover excise tax paid under protest. Judgment for plaintiff, and defendant brings error.
1Opinion of the Court
ANDERSON, Circuit Judge.
The ultimate question in this case is whether all, or any, of the sweet chocolate manufactured and sold by the defendant' in error, herein called the plaintiff, is subject to a 5 per cent, excise tax as candy, under the provisions of title 9, § 900, of the Revenue Act of 1918 (40 Stat. 1122 [Comp. St. Ann. St. Supp. 1919, § 6309⅘a]), and the regulations made by the Commissioner of Internal Revenue under authority granted by this act.
Between February 24 and August 31, 1919, the plaintiff made sales of such chocolate aggregating $635,137.30, and under protest paid the 5…
2Cases cited29 opinions
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3Cited by6 opinions
- McCaughn v. Hershey Chocolate Co.Supreme Court of the United States · 1931
- Old Colony Trust Co. v. MalleyCourt of Appeals for the First Circuit · 1927
- United States v. ManziCourt of Appeals for the First Circuit · 1926
- Rathjen Bros. v. CollinsCalifornia Court of Appeal · 1942
- Gellman v. United StatesDistrict Court, D. Minnesota · 1955
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