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Lash’s Products Co. v. United States, 278 U.S. 175 (1929)
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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.
Lash’s Products Co. v. United States, 278 U.S. 175 (1929)
Lash’s Products Co. v. United States No. 98 Argued December 7, 1928 Decided January 2, 1929 278 U.S. 175
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
1. The tax imposed by § 628 of the Revenue Act of 918 on soft drinks sold by the manufacturer in bottles, etc., "equivalent to 10 percentum of the price for which so sold," is a tax on the manufacturer alone which, accurately speaking, cannot be "passed on" to the purchaser. P. 176.
2. Where a manufacturer sold such goods at his regular prices plus 10% added to cover the tax and not separately billed, and the purchasers, being notified of the arrangement, paid the whole, the tax payable by the manufacturer was properly computed on the total amount so paid by the purchasers. Id.
64 Ct.Cls. 252 affirmed.
Certiorari, 277 U.S. 581, to a judgment of the Court of Claims rejecting a claim for overpayment of taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Lash’s Products Co. v. United States, 278 U.S. 175 (1929) in 278 U.S. 175 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=AJRGIJ44W4Z4A15.
MLA: U.S. Supreme Court. "Syllabus." Lash’s Products Co. v. United States, 278 U.S. 175 (1929), in 278 U.S. 175, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=AJRGIJ44W4Z4A15.
Harvard: U.S. Supreme Court, 'Syllabus' in Lash’s Products Co. v. United States, 278 U.S. 175 (1929). cited in 1929, 278 U.S. 175. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=AJRGIJ44W4Z4A15.
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