Legal Opinion
Bourjois, Inc. v. McGowan
Court of Appeals for the Second Circuit
Decided August 17, 1936No. 453PublishedCited by 25 opinions
1Opinion of the Court
CHASE Circuit Judge., , The appellant paid to the defendant taxes for the month of September, 1932, which were assessed by the government on the sale price of toilet preparations manufactured by Bourjois, Inc., and sold during that month. The taxes were collected in accordance with the defendant’s interpretation of the provisions of sections 603 and 619 of the Revenue Act of 1932 (26 U.S. C.A. § 1420 et seq. note) which are quoted:
“Sec. 603. Tax on Toilet PreparaHons etc ’
"There is hereby imposed upon the following articles, sold by the manufacturer, producer, or importer, a tax equivalent to…
2Cases cited5 opinions
- Runkle v. BurnhamSupreme Court of the United States · 1894
- Dooley v. PeaseSupreme Court of the United States · 1901
- McKinley Creek Mining Co. v. Alaska United Mining Co.Supreme Court of the United States · 1902
- Hathaway v. First National Bank of CambridgeSupreme Court of the United States · 1890
- Payne v. HaubertCourt of Appeals for the Sixth Circuit · 1922
3Cited by25 opinions
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- E. Albrecht & Son, Inc. v. LandyCourt of Appeals for the Eighth Circuit · 1940
- Ayer Co. v. United StatesUnited States Court of Claims · 1941
- Inecto, Inc. v. HigginsDistrict Court, S.D. New York · 1937
- Chilean Nitrate Sales Corp. v. the NortunaDistrict Court, S.D. New York · 1955
20 more not listed; retrieve them via the Exa API.