Legal Opinion
Aluminum Castings Co. v. Routzahn
Court of Appeals for the Sixth Circuit
Decided April 2, 1929No. 5134PublishedCited by 3 opinions
1Opinion of the Court
HICKENLOOPER, Circuit Judge.
This is an aetion to recover incomes taxes paid under protest. In the years 1916 and 1917 plaintiff was engaged in the manufacture of aluminum, brass, and bronze castings, including certain munitions of war manufactured in 1916 and subject to the munitions tax. Title 3, Revenue Act 1916, 39 Stat. 780. Such munitions tax was not payable and was not paid until within the calendar year 1917. Section 12 (a) of the Revenue Act of 1916 (chapter 463, 39 Stat. 767-769) prescribed the method for ascertaining the net income of a corporation organized in the United States, by…
2Cases cited5 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- United States v. MitchellSupreme Court of the United States · 1926
- American National Co. v. United StatesSupreme Court of the United States · 1927
- Reinecke v. GardnerSupreme Court of the United States · 1928
- Aluminum Castings Co. v. RoutzahnDistrict Court, N.D. Ohio · 1927
3Cited by3 opinions
- Morris-Poston Coal Co. v. Commissioner of Int. Rev.Court of Appeals for the Sixth Circuit · 1930
- American Can Co. v. BowersCourt of Appeals for the Second Circuit · 1929
- First Bancredit Corp. v. Flexlume Corp.District Court, W.D. New York · 1934