Colgate-Palmolive-Peet Co. v. United States, 320 U.S. 422 (1943)

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Colgate-Palmolive-Peet Co. v. United States


Nos. 38 and 39


Argued November 8, 1943
Decided December 13, 1943
320 U.S. 422

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT

Syllabus

1. The tax imposed by § 602 1/2 of the Revenue Act of 1934 upon the "first domestic processing" of designated oils applies to the first domestic processing after the effective date of the Act, even though there was domestic processing prior to that date. P. 424.

2. The 1936 amendment of § 602 1/2 does not require a different result. P. 427.

3. This construction of § 602 1/2 is in accord with its legislative history and its general purpose to promote the interests of domestic oil producers. P. 429.

130 F.2d 913 affirmed.

Certiorari, 319 U.S. 778, to review the affirmance of judgments, 37 F.Supp. 794, dismissing the complaints in two suits for the recovery of taxes.