UNITED STATES v. SOUTHWESTERN PORTLAND CEMENT CO.

No. 8586.

97 F.2d 413 (1938)

UNITED STATES v. SOUTHWESTERN PORTLAND CEMENT CO.

Circuit Court of Appeals, Ninth Circuit.

June 8, 1938.


Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Keller, Maurice J. Mahoney, and W. Croft Jennings, Sp. Assts. to Atty. Gen., of Washington, D. C. and Peirson M. Hall, U. S. Atty., and Alva C. Baird and E. H. Mitchell, Asst. U. S. Attys., of Los Angeles, Cal., for the United States.

Claude I. Parker, Bayley Kohlmeier, and Lloyd G. Rainey, all of Los Angeles, Cal., for appellee.

Before GARRECHT, HANEY, and STEPHENS, Circuit Judges.


GARRECHT, Circuit Judge.

This appeal is taken by the United States, defendant below, from a judgment entered in favor of plaintiff for refund of excise taxes alleged to have been erroneously collected.

The facts, stipulated to, are substantially as follows:

The appellee, a West Virginia corporation, had its principal place of business at Los Angeles, Calif. On March 10, 1932, at a regular meeting thereof, its...

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