Monroe Cider Vinegar & Fruit Co. v. Riordan
Court of Appeals for the Second Circuit
In Error to the District Court of the United States for the Western District of New York. Action at law by the Monroe Cider Vinegar & Fruit Company against Vincent H. Riordan, late Collector of Internal Revenue, to recover taxes* paid under protest. Judgment for defendant on dismissal of the complaint (274 Fed. 736), and plaintiff brings error.
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In Error to the District Court of the United States for the Western District of New York. Action at law by the Monroe Cider Vinegar & Fruit Company against Vincent H. Riordan, late Collector of Internal Revenue, to recover taxes* paid under protest. Judgment for defendant on dismissal of the complaint (274 Fed. 736), and plaintiff brings error. In November, 1920, plaintiff, a domestic corporation engaged in the sale of sweet cider, sold and delivered to its customers 290 barrels of sweet cider for §3,862.17. Of this amount, $2,702.17 represented the sales price and value of the sweet cider,…
1Opinion of the CourtMayer, Circuit Judge
(after stating the facts as above). This is concededly a test case. The principal question is whether sweet cider *626is included in tbe classification “other soft drinks” set forth in section 628 of the Revenue Act of 1918, which became law February 24, 1919. 40 Stat. at b. 1057, 1116 (Comp. St. Ann. Supp. 1919, § 6161%d).
Section 628 reads as follows:
“See. 628. That there shall be levied, assessed, collected, and paid in lieu of the taxes imposed by sections 313 and 315 of the Revenue Act of 1917—
“(a) Upon all beverages derived wholly or in part from cereals or substitutes therefor, and…
2Cases cited11 opinions
- Johnson v. Southern Pacific Co.Supreme Court of the United States · 1904
- Tiger v. Western Investment Co.Supreme Court of the United States · 1911
- Wetmore v. MarkoeSupreme Court of the United States · 1904
- Eidman v. MartinezSupreme Court of the United States · 1902
- Stout v. Board of CommissionersIndiana Supreme Court · 1886
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3Cited by15 opinions
- United States v. Ninety-Five Barrels, More or Less, Alleged Apple Cider Vinegar, Douglas Packing Co.Supreme Court of the United States · 1924
- Douglas v. EdwardsCourt of Appeals for the Second Circuit · 1924
- Inland Products Co. v. BlairCourt of Appeals for the Fourth Circuit · 1929
- Casey v. Sterling Cider Co.Court of Appeals for the First Circuit · 1923
- Duradene Co. v. MagruderDistrict Court, D. Maryland · 1937
10 more not listed; retrieve them via the Exa API.