Dayton Bronze Bearing Co. v. Gilligan
Court of Appeals for the Sixth Circuit
In Error to the District Court of the United States for the Northern District of Ohio at Dayton; John E. Sater, Judge. Action by the Dayton Bronze Bearing Company against A. C. Gilligan, Collector of Internal Revenue. From the judgment both parties bring error.
1Opinion of the Court
DONAHUE, Circuit Judge.
No. 3643 is an error‘proceeding to review in part the final judgment of the district court in an action at law, brought by the Dayton Bronze Bearing Company against the collector of internal revenue to recover certain munition taxes and penalties alleged to have been assessed erroneously and paid under protest. No. 3644 is a cross-petition by the collector of internal revenue to review and reverse in part the same judgment. It is agreed by counsel that the facts in this case are substantially the same as in Dayton Brass Castings Co. v. A. C. Gilligan, United States…
2Cases cited5 opinions
- Carbon Steel Co. v. LewellynSupreme Court of the United States · 1920
- City of Cleveland v. Walsh Construction Co.Court of Appeals for the Sixth Circuit · 1922
- Worth Brothers Co. v. LedererSupreme Court of the United States · 1920
- Dayton Brass Castings Co. v. GilliganCourt of Appeals for the Sixth Circuit · 1921
- Savings Bank v. ArchboldSupreme Court of the United States · 1882
3Cited by32 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Haywood Lumber & Mining Co. v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1950
- Hatfried, Inc. v. Commissioner of Internal Rev.Court of Appeals for the Third Circuit · 1947
- Safety Tube Corp. v. CommissionerUnited States Tax Court · 1947
- P. Dougherty Co. v. CommissionerUnited States Tax Court · 1945
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