Hurst, Anthony & Watkins, Inc. v. Heiner

SCHOONMAKER, District Judge.

This is an action to recover income and profits taxes, alleged to have been illegally collected for the calendar years 1917 and 1918. A jury trial was waived, and the case tried before the court without a jury.

The question involved is whether or not the plaintiff is properly classed as to the year 1917 under section 209 of the Revenue Act of 1917 (Comp. St. § 6336%j), as a corporation “having no invested capital or not more than a nominal capital,” and as in the year 1918 whether or not under section 200 of the Revenue Act of 1918 (Comp. St. § 6336%a), the…