Legal Opinion
U.S. Truck Sales Co., a Corporation v. United States
Court of Appeals for the Sixth Circuit
Decided January 23, 1956No. 12454_1PublishedCited by 9 opinions
1Opinion of the Court
SHACKELFORD MILLER, Jr., Circuit Judge.
The appellant, U. S. Truck Sales Company, brought this action in the District Court to recover federal excise taxes, alleged to have been erroneously assessed and collected from it under the provisions of Section 3403 of the Internal Revenue Code, 1939, 26 U.S.C.A. § 3403, on sales of secondhand automobile trucks.
Following the filing of an answer by the appellee, the appellant filed a motion for summary judgment, supported by affidavits. The Government filed a motion for summary judgment in its favor. The facts were later stipulated. The District Judge…
2Cases cited19 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Bartels v. BirminghamSupreme Court of the United States · 1947
- Helvering v. New York Trust Co.Supreme Court of the United States · 1934
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Centra, Inc. And Central Transport, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1992
- Central Motor Co. v. United StatesCourt of Appeals for the Tenth Circuit · 1978
- Handley Motor Company, Inc. v. The United StatesUnited States Court of Claims · 1964
- Marian A. Byrum, Under the Last Will and Testament of Milliken C. Byrum, Deceased v. United StatesCourt of Appeals for the Sixth Circuit · 1971
- G. L. Smith, D/B/A Snuffy Smith Motor Company v. United StatesCourt of Appeals for the Fifth Circuit · 1963
4 more not listed; retrieve them via the Exa API.