Sargent Land Co. v. Von Baumbach
District Court, D. Minnesota
Three actions by the Sargent Land Company, Kearsage Land Company, and Sutton Land Company, respectively, against Fred Von Baumbach, Collector of Internal Revenue.
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Three actions by the Sargent Land Company, Kearsage Land Company, and Sutton Land Company, respectively, against Fred Von Baumbach, Collector of Internal Revenue. In the early ’70’s George A. Pillsbury, John S. Pillsbury, and Charles A. Pillsbury, under the firm name of John S. Pillsbury & Co., each owning a one-third interest in the partnership, were engaged in the lumber business, and for that purpose bought several thousand acres of land in the northern part of the state of Minnesota. Some years later the Missabe Iron Range was discovered, and it was found that it ran through much of the…
1Opinion of the CourtWillard, District Judge
(orally, at the close of the evidence). In the case of Flint v. Stone Tracy Company, 220 U. S. 107, 31 Sup. Ct. 342, 55 L. Ed. 389, Ann. Cas. 1912B, 1312, the court held that this is a tax upon the privilege of doing business in a corporate capacity. There are in that statement two elements: One “doing business,” and the other “in a corporate capacity.”. That these three companies the plaintiffs here are acting in a corporate capacity is unquestioned. It was said in this same case (220 U. S. on page 162, 31 Sup. Ct. 342, 55 L. Ed. 389, Ann. Cas. 1912B, 1312) that Congress was justified in…
2Cases cited8 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
- Society for Savings v. CoiteSupreme Court of the United States · 1868
- Spreckels Sugar Refining Co. v. McClainSupreme Court of the United States · 1904
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3Cited by11 opinions
- Sponable v. DareCalifornia Supreme Court · 1925
- Lynch v. TurrishCourt of Appeals for the Eighth Circuit · 1916
- Mitchell Bros. v. DoyleDistrict Court, W.D. Michigan · 1915
- State ex rel. Pfister v. WiduleWisconsin Supreme Court · 1917
- Florida National Bank v. United StatesDistrict Court, M.D. Florida · 1970
6 more not listed; retrieve them via the Exa API.