Legal Opinion
De Nobili Cigar Co. v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided February 6, 1946No. 5PublishedCited by 2 opinions
1Opinion of the Court
SWAN, Circuit Judge.
The taxpayer, a New York corporation, was engaged in the manufacture and sale of cigars and smoking tobacco. Between October 1, 1933 and May 31, 1935 it paid processing taxes of $118,481.87, plus interest, under the Agricultural Adjustment Act, 7 U.S.C.A. § 601 et seq., which was later held invalid. United States v. Butler, 297 U.S. 1, 56 S.Ct. 312, 80 L.Ed. 477, 102 A.L.R. 914; Rickert Rice Mills v. Fon-tenot, 297 U.S. 110, 56 S.Ct. 374, 80 L.Ed, 513. The taxpayer’s claim for refund of said processing taxes having been disallowed by the Commissioner of Internal Revenue,…
2Cases cited6 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Dobson v. CommissionerSupreme Court of the United States · 1944
- Rickert Rice Mills, Inc. v. FontenotSupreme Court of the United States · 1936
- Webre Steib Co. v. CommissionerSupreme Court of the United States · 1945
- I. L. Walker Tobacco Co. v. CommissionerCourt of Appeals for the Sixth Circuit · 1942
1 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Albert Ettore v. Philco Television Broadcasting Corporation, Clayton, Inc. & Chesebrough Manufacturing Company, ConsolidatedCourt of Appeals for the Third Circuit · 1956
- Albert Ettore v. Philco Television Broadcasting Corporation, Clayton, Inc. & Chesebrough Manufacturing Company, ConsolidatedCourt of Appeals for the Third Circuit · 1956