Johnson & Johnson v. Rutan
U.S. Circuit Court for the District of New Jersey
Action at Law to Recover Internal Revenue Taxes Paid under Protest. Sur trial by court without a jury.
1Opinion of the Court
ARCHBALD, District Judge.*
By agreement of the parties this case was heard by the court without a jury under the provisions of the statute. The facts are found to be as follows:
The Facts.(1) The plaintiffs, Johnson & Johnson, incorporated, are manufacturers of surgical supplies at New Brunswick, N. J., and have been for a number of years past; and between July i, 1898, when the war revenue act of that year went into effect, and March x, 1899, following, they manufactured and sold to druggists and others the different kinds of medicinal plasters enumerated in the declaration.(2) Between the…
2Cases cited14 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Brown Chemical Co. v. MeyerSupreme Court of the United States · 1891
- State v. DonaldsonSupreme Court of Minnesota · 1889
- Ferguson v. ArthurSupreme Court of the United States · 1886
- United States v. J. D. Iler Brewing Co.Court of Appeals for the Eighth Circuit · 1903
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3Cited by3 opinions
- Rutan v. Johnson & JohnsonCourt of Appeals for the Third Circuit · 1916
- Johnson & Johnson v. HeroldDistrict Court, D. New Jersey · 1907
- Johnson & Johnson v. HeroldDistrict Court, D. New Jersey · 1903