Legal Opinion
Cory Corporation and Mitchell Manufacturing Company, Delaware Corporations v. Ernest J. Sauber
Court of Appeals for the Seventh Circuit
Decided May 26, 1959No. 12479PublishedCited by 8 opinions
1Opinion of the Court
SCHNACKENBERG, Circuit Judge.
These are consolidated suits for refunds of excise taxes collected on sales effected in 1954 and 1955, in which the district court ruled that taxpayer Cory Corporation 1 is entitled to the refunds sought. From a judgment entered accordingly, defendant 2 appealed. Summarized, the material facts as found by the district court are now stated.
Cory and Mitchell Manufacturing Company, herein called Mitchell, were at all relevant times engaged in the manufacture and sale of air conditioning units. 3
On May 28, 1954, Mitchell sold to Thomas Carlin an air conditioning unit…
2Cases cited5 opinions
- Armstrong Paint & Varnish Works v. Nu-Enamel Corp.Supreme Court of the United States · 1938
- Miller v. BurgerCourt of Appeals for the Ninth Circuit · 1947
- Woods v. Benson Hotel Corp.Court of Appeals for the Eighth Circuit · 1949
- Woods v. PetchellCourt of Appeals for the Eighth Circuit · 1949
- United States Gypsum Company v. United StatesCourt of Appeals for the Seventh Circuit · 1958
3Cited by8 opinions
- Williams v. DandridgeDistrict Court, D. Maryland · 1969
- Pittsburgh Hotels Ass'n v. Urban Redevelopment Authority of PittsburghDistrict Court, W.D. Pennsylvania · 1962
- Cory Corp. v. SauberSupreme Court of the United States · 1960
- Cory Corporation and Mitchell Manufacturing Company, Delaware Corporations v. Ernest J. SauberCourt of Appeals for the Seventh Circuit · 1961
- United States v. One 1960 FordDistrict Court, E.D. Tennessee · 1962
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