Legal Opinion
F. W. Fitch Co. v. United States
Supreme Court of the United States
Decided January 29, 1945No. 181PublishedCited by 56 opinions
1Opinion of the CourtJustice Murphy
Section 603 of the Revenue Act of 1932, c. 209, 47 Stat. 169, 261, Internal Revenue Code § 3401, imposes on toilet preparations sold by manufacturers or producers an excise tax equivalent to stated percentages “of the price for which so sold.” Petitioner was subject to this tax from October 1, 1936, to June 30, 1939, and has sought a refund of a portion of the tax paid on the ground that its selling and advertising expenses should have been excluded from the selling prices in computing the tax. The District Court after trial upheld this claim and awarded a refund, 52 F. Supp. 292, but the…
2Cases cited6 opinions
- Securities & Exchange Commission v. C. M. Joiner Leasing Corp.Supreme Court of the United States · 1943
- Smith v. DavisSupreme Court of the United States · 1944
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- Campana Corporation v. HarrisonCourt of Appeals for the Seventh Circuit · 1943
- F. W. Fitch Co. v. United StatesDistrict Court, S.D. Iowa · 1943
1 more not listed; retrieve them via the Exa API.
3Cited by56 opinions
- Reading & Bates Corp. v. United StatesUnited States Court of Federal Claims · 1998
- Chicago, Burlington & Quincy Railroad v. United StatesUnited States Court of Claims · 1972
- Clifford L. Lionberger, D.B.A. Lionberger's Auto Parts v. The United StatesUnited States Court of Claims · 1967
- Strick Corporation, Appellant/cross-Appellee v. United States of America, Appellee/cross-AppellantCourt of Appeals for the Third Circuit · 1983
- Hoffman Motors Corp. v. United StatesCourt of Appeals for the Second Circuit · 1973
51 more not listed; retrieve them via the Exa API.