|
|
Cory Corp. v. Sauber, 363 U.S. 709 (1960)
Contents:
Show Summary
Hide Summary
General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Cory Corp. v. Sauber, 363 U.S. 709 (1960)
Cory Corporation v. Sauber No. 436 Argued May 16, 1960 Decided June 20, 1960 363 U.S. 709
CERTIORARI TO THE UNITED STATES COURT OF APPEALS
FOR THE SEVENTH CIRCUIT
Syllabus
The Internal Revenue Codes of 1939, § 3405 (c), and 1954, § 4111, placed a 10% excise tax on sales of "self-contained air conditioning units" and gave the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, power to prescribe needful rules and regulations for the enforcement of the provisions relating to such taxes. The Commissioner published revenue rulings in 1948 and 1954 holding that the statute taxed air conditioning units which had certain physical features, were designed for installation in a window or other opening, and had "a total motor horsepower of less than 1 horsepower."
Held:
1. These rulings were valid. Pp. 711-712.
2. The case is remanded to the Court of Appeals for consideration of the question what is meant by "horsepower" and any other questions which may remain. P. 712.
3. This disposition of the case is without prejudice to such action as the lower courts may deem appropriate to prevent taxpayers, should they ultimately prevail, from obtaining a windfall by reason of taxes collected by them but not paid to the Government. P. 712.
266 F.2d 58, 267 F.2d 802, reversed.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Cory Corp. v. Sauber, 363 U.S. 709 (1960) in 363 U.S. 709 363 U.S. 710. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=81VMANAMT7TQQZ8.
MLA: U.S. Supreme Court. "Syllabus." Cory Corp. v. Sauber, 363 U.S. 709 (1960), in 363 U.S. 709, page 363 U.S. 710. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=81VMANAMT7TQQZ8.
Harvard: U.S. Supreme Court, 'Syllabus' in Cory Corp. v. Sauber, 363 U.S. 709 (1960). cited in 1960, 363 U.S. 709, pp.363 U.S. 710. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=81VMANAMT7TQQZ8.
|