L. P. Larson, Jr., Co. v. Wm. Wrigley, Jr., Co., 277 U.S. 97 (1928). · Go Syfert
Search
L. P. Larson, Jr., Co. v. Wm. Wrigley, Jr., Co., 277 U.S. 97 (1928). Cases Citing This Book View Copy Cite
“ational banks were by the acts of 1882 and 1887 put on the same basis in respect of jurisdiction as if they had not been organized under an act of congress, and that as to such suits federal incorporation was not a ground for jurisdiction”
238 citation events (39 in the last 25 years) across 32 distinct courts.
Strongest positive: Olson v. Wells Fargo Bank, N.A. (cacd, 2013-08-01)
Treatment trajectory · 1930 → 2026 · click a year to view as-of
1930 1978 2026
Top citers, strongest first. 18 distinct citers. How cited ↗
examined Cited as authority (quoted) Olson v. Wells Fargo Bank, N.A.
C.D. Cal. · 2013 · quote attribution · 1 verbatim quote · confidence low
ational banks were by the acts of 1882 and 1887 put on the same basis in respect of jurisdiction as if they had not been organized under an act of congress, and that as to such suits federal incorporation was not a ground for jurisdiction
discussed Cited as authority (quoted) Martinez v. Wells Fargo Bank (2×) also: Cited "see, e.g."
N.D. Cal. · 2013 · quote attribution · 1 verbatim quote · confidence low
national banks were by the acts of 1882 and 1887 put on the same basis in respect of jurisdiction as if they had not been organized under an act of congress
cited Cited as authority (rule) Three Boys Music Corporation v. Michael Bolton
9th Cir. · 2000 · confidence medium
Wrigley, Jr., Co., 277 U.S. 97, 99-100 (1928).
cited Cited as authority (rule) Demoulas v. Demoulas Super Markets, Inc.
Mass. · 1997 · confidence medium
Wrigley, Jr. Co., 277 U.S. 97, 100 (1928); USM Corp. v. Marson Fastener Corp., 392 Mass. 334, 344-347 (1984) (discussing cases from Federal and other State courts).
cited Cited as authority (rule) Locklin v. Day-Glo Color Corporation
7th Cir. · 1970 · confidence medium
Otherwise "the more flagrant * * * the invasion of another's rights, the more certain and complete would be the invader's immunity." Id. at 832.
cited Cited as authority (rule) Locklin v. Day-Glo Color Corp.
7th Cir. · 1970 · confidence medium
Otherwise “the more flagrant * * * the invasion of another’s rights, the more certain and complete would be the invader’s immunity.” Id. at 832.
discussed Cited as authority (rule) Carter Products, Inc. v. Colgate-Palmolive Company (2×)
D. Maryland · 1963 · confidence medium
Co., 277 U.S. 97, 99, 100 [ 48 S.Ct. 449 , 72 L.Ed. 800 ].
discussed Cited as authority (rule) Alfred Bell & Co. v. Catalda Fine Arts, Inc.
S.D.N.Y. · 1949 · confidence medium
Wrigley, Jr., Co., supra, noted significantly, we think, that “No doubt there are cases in which such a deduction would be proper. * * * Circumstances will affect the conclusion, including in them the knowledge and the conduct of the party charged.” 277 U.S. 97, 99, 100 , 48 S.Ct. 449 .
discussed Cited as authority (rule) Sammons v. Colonial Press, Inc. (2×)
1st Cir. · 1942 · confidence medium
Wrigley, Jr., Co., 1928, 277 U.S. 97, 99, 100 , 48 S.Ct. 449 , 72 L.Ed. 800 : "To call the infringer an agent or trustee is not to state a fact but merely to indicate a mode of approach and an imperfect analogy by which the wrongdoer will be made to hand over the proceeds of his wrong." Accountability for profits is therefore peculiarly personal, as equity acts on the conscience of the infringer.
discussed Cited as authority (rule) Sheldon v. Metro-Goldwyn Pictures Corp.
SCOTUS · 1940 · confidence medium
To call the infringer a trustee ex maleficio^ merely indicates “a mode of approach and an imperfect analogy by which the wrongdoer will be made to hand over the *406 proceeds of his wrong.” Larson Co. v. Wrigley Co., 277 U. S. 97, 99, 100 .
cited Cited "see" Weaver v. Burger King Corp. (In Re Weaver)
Bankr. D. Mont. · 1998 · signal: see · confidence high
See id.
cited Cited "see" In Design v. K-Mart Apparel Corp.
2d Cir. · 1994 · signal: see · confidence high
See id.
discussed Cited "see" In Design v. K-Mart Apparel Corp.
2d Cir. · 1994 · signal: see · confidence high
See id. 28 In Stromberg Motor Devices Co. v. Detroit Trust Co., 44 F.2d 958, 965 (7th Cir.1930), a patent infringement case, the Seventh Circuit interpreted Larson 's caveat to stand for the proposition that in the case of a nonwillful infringer, such an income tax deduction would be appropriate.
cited Cited "see" Cotton v. Federal Land Bank of Columbia
M.D. Ga. · 1986 · signal: see · confidence high
See Federal Intermediate Credit Bank of Columbia, S.C. v. Mitchell, 277 U.S. 213 , 48 S.Ct. 449 , 72 L.Ed. 854 (1928).
discussed Cited "see" Federal Deposit Insurance Corporation v. La Rambla Shopping Center, Inc.
1st Cir. · 1986 · signal: see · confidence high
See Federal Intermediate Credit Bank of Columbia, S.C. v. Mitchell, 277 U.S. 213, 214 , 48 S.Ct. 449, 450 , 72 L.Ed. 854 (1928) (state citizenship does not result from the mere creation of a corporation under federal law); Hancock Financial Corp. v. FSLIC, 492 F.2d 1325 , 1329 (9th Cir.1974); Burton v. United States Olympic Committee, 574 F.Supp. 517, 519-20 (C.D.Calif.1983).
cited Cited "see" Lance International, Inc. v. Aetna Casualty & Surety Co.
S.D.N.Y. · 1967 · signal: see · confidence high
Co. v. Myers), 115 U.S. 1 , 5 S.Ct. 1113 , 29 L.Ed. 319 (1885); see Federal Intermediate Credit Bank etc. v. Mitchell, 277 U.S. 213 , 48 S.Ct. 449 , 72 L.Ed. 854 (1928); Texas & Pac.
examined Cited "see" Sheldon v. Moredall Realty Corporation (3×)
S.D.N.Y. · 1939 · signal: see · confidence high
See, Larson, Jr., Co. v. Wrigley, Jr., Co., 277 U.S. 97 , 48 S.Ct. 449 , 72 L.Ed. 800 , and the *731 opinion of the Circuit Court of Appeals in the principal case, filed July 28, 1939.
cited Cited "see, e.g." Campbell v. Chase Nat. Bank of City of New York
S.D.N.Y. · 1933 · signal: compare · confidence low
Compare Federal Intermediate Credit Bank v. Mitchell, 277 U. S. 213, 215-216 , 48 S. Ct. 449 , 72 L.
Retrieving the full opinion text from the archive…
L. P. Larson, Jr., Company
v.
Wm. Wrigley, Jr., Company
603.
Supreme Court of the United States.
May 14, 1928.
277 U.S. 97
Messrs. Charles A. Aldrich and George I. Haight, with whom Messrs. Chester D. Kern, Ralph L. Peck, and Charles R. Aldrich were on the brief, for petitioner., The remedy of the'Wrigley Company for the recovery of taxes paid by it is provided by statute and this remedy is exclusive., Mr. Isaac H. Mayer, with whom Mr. Wallace R. Lane was ón the brief, for respondent.,
Holmes.
Cited by 54 opinions  |  Published
2 passages pin-cited by 2 cases
Pinpoint authority: bottom 76%
Citer courts: C.D. California (1) · N.D. California (1)
Mr. Justice Nolmes

delivered the opinion of the Court.-.

. ^ There has been long litigation between the parties in this suit, the last stage of which appears in 20 F. (2d) 830. The Wrigley Company was ordered to account for net profits on sales of its ‘ Doublemint ’ gum in a package dress that infringed the Larson Company’s ‘ Wintermint ’ gum package. During the accounting, questions arose that were decided by the Circuit Court of Appeals. To review one of these questions a writ of certiorari was granted by this Court. That question is whether, as held below with modifications that need not be mentioned, the Wrigley Company should be allowed to deduct the federal income and excess profits taxes from the profits with which it is to be charged.

No doubt there are cases in which such a deduction would be proper. But the question cannot be answered by the merely formal reply that if the Larson Company chooses to make the Wrigley Company its agent or trustee ex maleficio and to demand the profits made by the agent it must take the burden with the benefit and can have no-more than the agent made in fact. To call'the infringer an agent or.trustee is not to state a fact but merely to indicate a mode of approach and an imperfect analogy by which the wrongdoer will be made to hand over the pro[*100] ceeds of his wrong. Circumstances will affect the conclusion, including in them the knowledge and the conduct of the party charged. It would be unjust to charge an infringer with the gross amount of his sales without allowing him for the materials and labor that were necessary to produce the things sold, but it does not follow that he should be allowed what he paid for the chance to do what he knew that he had no right to do. That is the position of the Wrigley Company as we understand the findings in the successive stages of this suit. 253 Fed. Rep. 914, 916. 275 Fed. Rep. 535, 537, 538. 5 F. (2d) 731, 739. 20 F. (2d) 830, 831. Even if the only relief that the Wrigley Company can get is a deduction from gross income when the amount of its liability’ is finally determined, the Larson Company will have to pay a tax on the Wrigley profits when it receives them, and in a case of what has been found to have been one of conscious and deliberate wrongdoing, we think it just that'the further deduction should not be allowed.

Decree as to allowance of federal taxes reversed.