Legal Opinion
Carolina, C. & O. Ry. v. Higgins
District Court, S.D. New York
Decided October 18, 1937PublishedCited by 2 opinions
1Opinion of the Court
CLANCY, District Judge.
This consolidated action presents the question whether the plaintiff corporation was ^carrying on or doing business” within the meaning of section 215 of the National Industrial Recovery Act (48 Stat. 207) and section 701 of the Revenue Act of 1934 (26 U.S.C.A. § 1358), which imposed an excise tax of $1 for each $1,000 of the adjusted declared value of the capital stock of corporations carrying on or doing business during the respective periods covered by these statutes. The plaintiff paid the taxes under protest, and now brings this suit for their recovery. Both…
2Cases cited9 opinions
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Anderson v. Morris & E. R.Court of Appeals for the Second Circuit · 1914
- Lewellyn v. Pittsburgh, B. & L. E. R.Court of Appeals for the Third Circuit · 1915
- New York Cent. & H. R. R. v. GillCourt of Appeals for the First Circuit · 1915
- Public Service Ry. Co. v. HeroldCourt of Appeals for the Third Circuit · 1916
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3Cited by2 opinions
- Lyon Lumber Co. v. HarrisonCourt of Appeals for the Seventh Circuit · 1940
- Mahoning Coal R. v. HigginsDistrict Court, S.D. New York · 1943