1. Home
  2. Browse Decisions
  3. F.2d
  4. 372 F.2d
  5. 372 F.2d 108 (1967)
 

GENERAL ELECTRIC COMPANY v. BURTON

No. 16780.

372 F.2d 108 (1967)

GENERAL ELECTRIC COMPANY, Plaintiff-Appellant, v. Melvin J. BURTON, District Director of Internal Revenue, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

February 3, 1967.

Attorney(s) appearing for the Case

James C. Davis, Cleveland, Ohio (Squire, Sanders & Dempsey, Cleveland, Ohio, Walter H. Beaman, Jr., Associate Tax Counsel, General Electric Co., New York City, on the brief), for appellant.

Robert I. Waxman, Atty., Dept. of Justice, Washington, D. C. (Richard M. Roberts, Acting Asst. Atty. Gen., Lee A. Jackson, David O. Walter, Howard J. Feldman, Attys., Dept. of Justice, Washington, D. C., on the brief; Merle M. McCurdy, U. S. Atty., Cleveland, Ohio, of counsel), for appellee.

Before WEICK, Chief Judge, and PHILLIPS and PECK, Circuit Judges.

JOHN W. PECK, Circuit Judge.

Section 4131 of the Internal Revenue Code of 1954 (26 U.S.C. § 4131), with which the single issue presented on this appeal is concerned, reads in its entirety as follows:

"There is hereby imposed upon the sale by the manufacturer, producer, or importer of electric light bulbs and tubes, not including articles taxable under any other provision of this chapter, a tax equivalent to 10 percent of the price for which so sold....

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