Fisher Flouring Mills Company, a Corporation v. United States
Court of Appeals for the Ninth Circuit
1Opinion of the Court
JAMES ALGER FEE, Circuit Judge.
Congress, in 1942, imposed an excise tax equal to three per cent of the amount so paid “upon the amount paid within the United States * * * for the transportation * * * of property by rail.” 1 This tax was effective December 1, 1942, and remained in force under the quoted language until the statute was amended September 23, 1950, whereby, effective as to transportation originating on or after November 1, 1950, Congress imposed an excise tax “equal to 3 per centum of the amount so paid” “upon the amount paid within or without the United States for the…
Also in this document: Per curiam.
2Cases cited32 opinions
- Norwegian Nitrogen Products Co. v. United StatesSupreme Court of the United States · 1933
- Crooks v. HarrelsonSupreme Court of the United States · 1930
- Ex Parte CollettSupreme Court of the United States · 1949
- Welch v. HenrySupreme Court of the United States · 1938
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
27 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Sherrie Pressley, AKA Sherrie Teague v. Capital Credit & Collection Service, Inc., an Oregon CorporationCourt of Appeals for the Ninth Circuit · 1985
- United States v. CarterCourt of Appeals for the Sixth Circuit · 1963
- Adams v. MortonCourt of Appeals for the Ninth Circuit · 1978
- Estate of Stoll v. CommissionerUnited States Tax Court · 1962
- Arkansas Valley Industries, Inc. v. FreemanCourt of Appeals for the Eighth Circuit · 1969
25 more not listed; retrieve them via the Exa API.