Legal Opinion
Estate of Johnson v. United States
United States Court of Claims
Decided February 3, 1941No. 44018PublishedCited by 3 opinions
1Opinion of the CourtGreen, Judge
This is a suit for the recovery of capital stock taxes paid for the fiscal years ending June 30, 1934, June 30, 1935, and June 30,1936, imposed under the revenue acts then in force. Proper refund claims were filed and rejected.
The sole question presented by the case is whether the plaintiff was, during the years involved, “carrying on or doing business” within the meaning of the applicable laws.
The plaintiff is a corporation operating in New York City. Isaac G. Johnson, whose name appears in the corporate designation of plaintiff, died in 1899. He operated in partnership with his five sons a…
2Cases cited6 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Edwards v. Chile Copper Co.Supreme Court of the United States · 1926
- Edgar Estates Corp. v. United StatesUnited States Court of Claims · 1928
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3Cited by3 opinions
- Fifth Avenue-14th Street Corp. v. United StatesUnited States Court of Claims · 1942
- Estate of Johnson v. United StatesUnited States Court of Claims · 1944
- Estate of Johnson v. United StatesSupreme Court of the United States · 1944