BOYLE VALVE CO. v. UNITED STATES

No. K-66.

38 F.2d 135 (1930)

BOYLE VALVE CO. v. UNITED STATES.

Court of Claims.

February 10, 1930.


Attorney(s) appearing for the Case

James S. Y. Ivins, of Washington, D. C. (Holmes, Brewster & Ivins, of Washington, D. C., on the brief), for plaintiff.

Ralph C. Williamson, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and LITTLETON, WILLIAMS, GREEN, and GRAHAM, Judges.


LITTLETON, Judge.

Plaintiff instituted this suit February 27, 1929, to recover $3,666.29, excise tax, with interest. The defendant demurs to the petition upon the ground that the facts set forth in the petition do not state a cause of action within the jurisdiction of this court, under section 424 of the Revenue Act of 1928 (45 Stat. 866).

During the years 1923 to 1926, inclusive, plaintiff manufactured and sold valves of various sizes adaptable to and used...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases