Legal Opinion
Louis, Ned E. And Basil A. Torti, Doing Business as Wisconsin De Luxe Company v. United States
Court of Appeals for the Seventh Circuit
Decided November 27, 1957No. 12024PublishedCited by 22 opinions
1Opinion of the Court
DUFFY, Chief Judge.
This is a suit for a refund of excise taxes paid by taxpayers upon sales of luggage, watches and jewelry. The Government claims that such sales were at retail and therefore taxable. The District Court held that the sales in question were not at retail and hence were nontaxable.
Taxpayers’ place of business is Milwaukee, Wisconsin; its principal business is selling numerous kinds of merchandise, novelties and premium goods to operators of coin machines,' pin games and amusement and vending machines. They also sell their merchandise to organizations, churches and clubs. Sales…
2Cases cited5 opinions
- Addison v. Holly Hill Fruit Products, Inc.Supreme Court of the United States · 1944
- Roland Electrical Co. v. WallingSupreme Court of the United States · 1946
- White Motor Co. v. LittletonCourt of Appeals for the Fifth Circuit · 1941
- Walling v. Consumers Co.Court of Appeals for the Seventh Circuit · 1945
- Nathan Gellman, Burt Horwitz and Peter Podany, Co-Partners, D/B/A Gellman Brothers v. United StatesCourt of Appeals for the Eighth Circuit · 1956
3Cited by22 opinions
- Bernstein v. BankertCourt of Appeals for the Seventh Circuit · 2012
- Martha Mills v. United StatesCourt of Appeals for the Seventh Circuit · 1983
- United States Ex Rel. Schlueter v. WatkinsCourt of Appeals for the Second Circuit · 1946
- Estado Libre Asociado v. Frigorífico y Almacén del Turabo, Inc.Supreme Court of Puerto Rico · 2001
- Southern Ute Indian Tribe v. Amoco Production Co.District Court, D. Colorado · 1995
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