Legal Opinion
Strick Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-Appellant
Court of Appeals for the Third Circuit
Decided August 2, 1983No. 82-1272, 82-1273PublishedCited by 20 opinions
1Opinion of the Court
OPINION OF THE COURT
SAROKIN, District Judge.
The cross appeals before the court in this matter involve when the federal manufacturer’s excise tax should be imposed and the proper method for computing the tax. Appellant and cross-appellee Strick Corporation (“Strick”) appeals from a judgment of the district court which denied its claim for a refund of an alleged overpayment of the excise tax, plus interest, during all calendar quarters of 1974 through 1978. The taxpayer claimed below that transfers of its products between itself and a related corporation for a fair market price were not sales…
2Cases cited31 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Commissioner v. Court Holding Co.Supreme Court of the United States · 1945
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Moline Properties, Inc. v. CommissionerSupreme Court of the United States · 1943
- United States v. PriceSupreme Court of the United States · 1960
26 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Coleman v. CommissionerUnited States Tax Court · 1986
- Estate of Durkin v. CommissionerUnited States Tax Court · 1992
- The Brook, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1986
- Geisinger Health Plan v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1993
- Herman v. CommissionerUnited States Tax Court · 1985
15 more not listed; retrieve them via the Exa API.