Legal Opinion
Corex Corporation, D/B/A Quick Corporation of America v. United States
Court of Appeals for the Ninth Circuit
Decided February 2, 1981No. 78-3647PublishedCited by 57 opinions
1Opinion of the Court
HANSON, Senior District Judge:
The substantive issue in this case is whether appellee Corex Corp. (taxpayer) or the Jon H. Importing Company (Jon. H.) was the “importer” of certain fishing equipment during the last half of 1968 and all of 1969 and thus subject to pay the excise tax imposed under Section 4161 of the Internal Revenue Code, 26 U.S.C. § 4161. The district court’s first judgment holding that Jon H. was the importer was reversed by a panel of this Court in Corex Corp. v. United States, 524 F.2d 1017 (9th Cir. 1975), cert. denied, 425 U.S. 912, 96 S.Ct. 1508, 47 L.Ed.2d 762 (1976)…
2Cases cited8 opinions
- Ackermann v. United StatesSupreme Court of the United States · 1950
- Klapprott v. United StatesSupreme Court of the United States · 1949
- Standard Oil Co. of Cal. v. United StatesSupreme Court of the United States · 1976
- Christopher Martella v. Marine Cooks & Stewards Union, Seafarers International Union of North America, Afl-CioCourt of Appeals for the Ninth Circuit · 1971
- John J. Firth v. United StatesCourt of Appeals for the Ninth Circuit · 1977
3 more not listed; retrieve them via the Exa API.
3Cited by57 opinions
- Barbara Jean Johnson, Cross-Appellant v. Offshore Express, Inc., Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1988
- Prc Harris, Inc. v. The Boeing CompanyCourt of Appeals for the Second Circuit · 1983
- Gunther Graefenhain and Philip Miller, Cross-Appellees v. Pabst Brewing Company, Cross-AppellantCourt of Appeals for the Seventh Circuit · 1989
- Edward A. Ashford v. Charles Steuart, Don Erby, Ray Beaman, Steve Stedfelt, and Maynard RossCourt of Appeals for the Ninth Circuit · 1981
- In the Matter of Beverly Hills Bancorp, a California Corporation, Debtor. Commercial Paper Holders v. R.W. Hine, as Trustee of Beverly Hills BancorpCourt of Appeals for the Ninth Circuit · 1984
52 more not listed; retrieve them via the Exa API.