1. Home
  2. Browse Decisions
  3. U.S.
  4. 330 U.S.
  5. 330 U.S. 709 (1947)
 

U.S. v. OGILVIE HARDWARE CO.

No. 430.

330 U.S. 709 (1947)

UNITED STATES v. OGILVIE HARDWARE CO., INC.

Supreme Court of United States.

Decided April 7, 1947.

Attorney(s) appearing for the Case

Lee A. Jackson argued the cause for the United States. With him on the brief were Acting Solicitor General Washington, Sewall Key, Stanley M. Silverberg and Helen R. Carloss.

Elias Goldstein argued the cause for respondent. With him on the brief was H.C. Walker, Jr.

Briefs were filed as amici curiae by Milton R. Schlesinger for the Vaughn Machinery Co.; F. Eberhart Haynes, U.E. Wild and J. Marvin Haynes for the Hawaiian Canneries Co., Ltd.; and John E. Hughes, urging affirmance.

MR. JUSTICE BLACK delivered the opinion of the Court.

This is a suit for tax refund which the District Court allowed. 62 F.Supp. 338. The Circuit Court of Appeals affirmed. 155 F.2d 577. We granted certiorari because of an apparent conflict with Century Electric Co. v. Commissioner, 144 F.2d 983.

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