Laurentide Co. v. Durey
District Court, N.D. New York
At Law. Actions by the Laurentide Company, Limited, against Cyrus Durey and against Roscoe Irwin, as Collectors of Internal Revenue. Actions tried before the court without a jury. No. 13 is an action to recover the sum of $1,572.91, amount of special excise tax assessed against the complainant, Laurentide Company, Limited, a foreign corporation, for the year 1911, under the United States Revenue Act of August 5, 1909, and paid under protest.
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At Law. Actions by the Laurentide Company, Limited, against Cyrus Durey and against Roscoe Irwin, as Collectors of Internal Revenue. Actions tried before the court without a jury. No. 13 is an action to recover the sum of $1,572.91, amount of special excise tax assessed against the complainant, Laurentide Company, Limited, a foreign corporation, for the year 1911, under the United States Revenue Act of August 5, 1909, and paid under protest. No. 18 is an action to recover the sums of $955.71 and $1,959.59, amount of tax assessed against said Laurentide Company, Limited, said foreign…
1Opinion of the Court
RAY, District Judge.
The assessment of the taxes above referred to and their payment to the collectors above named under protest is not in question. Complainant took all preliminary steps essential to the commencement of the actions. The question is: Were such taxes legally assessed land properly paid under and on the returns made and facts shown, or, to put the question another way, was the complainant, on the returns made and facts shown, exempt from the assessment and payment of the taxes mentioned on the ground it was a foreign corporation and was not doing business in the United States…
2Cases cited12 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- International Textbook Co. v. PiggSupreme Court of the United States · 1910
- Cooper Manufacturing Co. v. FergusonSupreme Court of the United States · 1885
- Pennsylvania Lumbermen's Mutual Fire Insurance v. MeyerSupreme Court of the United States · 1905
- The Parker Mills v. . the Commissioners of TaxesNew York Court of Appeals · 1861
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3Cited by2 opinions
- United States v. KaplanDistrict Court, S.D. Georgia · 1923
- Yokohama Ki-Ito Kwaisha, Ltd. v. CommissionerUnited States Board of Tax Appeals · 1927