Legal Opinion

United Cigar Stores Co. of America v. United States

United States Court of Claims

Decided June 1, 1931No. F-102PublishedCited by 5 opinions

1Opinion of the Court

BOOTH, Chief Justice.

This case, is before the court upon defendant’s demurrer to plaintiff’s petition. Plaintiff is a -New Jersey corporation engaged in selling, at retail, cigars, cigarettes, tobacco) and other merchandise through stores and agencies located in the principal cities of the United States. Between October 1,1920; and June 30, 1924, in its regular course of business, the plaintiff delivered to each of its customers purchasing articles of merchandise from it premium coupons or tokens which entitled the holder or holders thereof to secure certaih. premium articles listed in a…

2Cases cited3 opinions

  1. Morrill v. JonesSupreme Court of the United States · 1883
  2. United Profit Sharing Corp. v. United StatesUnited States Court of Claims · 1930
  3. Colgate & Co. v. United StatesUnited States Court of Claims · 1928

3Cited by5 opinions

  1. State Tax Commission v. Consumers Market, Inc.Arizona Supreme Court · 1960
  2. Southern Premium Stamp Co. v. United StatesDistrict Court, M.D. Georgia · 1960
  3. Wilson Chemical Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1963
  4. Erie R. v. United StatesUnited States Court of Claims · 1931
  5. State Tax Commission v. Consumers Market, Inc.Arizona Supreme Court · 1960

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