ARMOUR AND COMPANY v. UNITED STATES

Nos. 85-57, 300-57.

159 F.Supp. 380 (1958)

ARMOUR AND COMPANY, The Cudahy Packing Company, Maurer-Neuer Corporation, Oscar Mayer & Co., Inc., Oscar Mayer Packing Co., The Rath Packing Company, Swift & Company and Wilson & Co., Inc., v. UNITED STATES. ARMOUR AND COMPANY, Armour and Company of Delaware, The Cudahy Packing Company, Maurer-Neuer Corporation, Oscar Mayer & Co., Inc., Oscar Mayer Packing Co., The Rath Packing Company, Swift & Company and Wilson & Co., Inc., v. UNITED STATES.

United States Court of Claims.

March 5, 1958.


Attorney(s) appearing for the Case

L. Reyner Samet, New York City, for plaintiffs. Joseph C. Kennedy, Chicago, Ill., Clarence E. Dawson, Washington, D. C., Weston Vernon, Jr., and Arthur H. Goldberg, New York City, were on the briefs.

Elizabeth B. Davis, Washington, D. C., with whom was Asst. Atty. General Charles K. Rice, for defendant. James P. Garland, Washington, D. C., was on the brief.


LARAMORE, Judge.

These are actions brought by eight plaintiffs in one suit and nine plaintiffs in another for the refund of transportation taxes. The cases arise on plaintiffs' and defendant's motions for summary judgment.

Two questions are present: (1) whether the phrase "the amount paid * * * for the transportation of property" as used in section 3475 of the Internal Revenue Code of 1939, as amended 26 U.S.C. § 3475 (1946 Ed.), includes charges by the...

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